26 USC 6058 - Information required in connection with certain plans of deferred compensation

U.S Code last checked for updates: Nov 22, 2024

§ 6058.

Information required in connection with certain plans of deferred compensation

(a)

In general

(b)

Actuarial statement in case of mergers, etc.

(c)

Employer

(d)

Coordination with income tax returns, etc.

An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is—

(1)

no special IRP tax, and

(2)

no plan activity other than—

(A)

the making of contributions (other than rollover contributions), and

(B)

the making of distributions.

(e)

Special IRP tax defined

For purposes of this section, the term “special IRP tax” means a tax imposed by—

(1)

section 4973, or

(2)

section 4974.

(f)

403(b) multiple employer plans treated as one plan

(g)

Cross references

(Added Pub. L. 93–406, title II, § 1031(a), Sept. 2, 1974, 88 Stat. 945; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title I, § 157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98–369, div. A, title IV, § 491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XV, § 1501(d)(1)(D), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 115–141, div. U, title IV, § 401(a)(264), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 117–328, div. T, title I, § 106(c), Dec. 29, 2022, 136 Stat. 5287.)

cite as: 26 USC 6058