Treasury Regulations · 26 CFR
§ 301.6057-2. Employee retirement benefit plans; notification of change in plan status.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6057
Cite as 26 CFR § 301.6057-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 25, 1978 by T.D. 7561
- Issued under
- 26 U.S.C. § 6057
- Length
- 230 words · about 1 min to read
- Cross-references
- cites 3 Code sections and 1 regulation; cited by 2
¶(a) Change in plan status. The plan administrator (within the meaning of section 414(g)) of an employee retirement benefit plan defined in § 301.6057-1(a)(3) (including a plan to which more than one employer contributes, as described in § 301.6057-1(b)(1)) must notify the Internal Revenue Service of the following changes in plan status—
¶(1) A change in the name of the plan.
¶(2) A change in the name or address of the plan administrator,
¶(3) The termination of the plan, or
¶(4) The merger or consolidation of the plan with another plan or the division of the plan into two or more plans.
¶(b) Notification. A notification of a change in status described in paragraph (a) of this section, must be filed on the Annual Return/Report of Employee Benefit Plan (form 5500 series) for the plan year in which the change in status occurred. The notification must be filed at the time and place and in the manner prescribed in the form and any accompanying instructions.
¶(c) Penalty. For amounts imposed in the case of failure to file a notification of a change in plan status required by section 6057(b) and this section, see section 6652(e)(2).
¶(d) Effective date. This section is effective for changes in plan status occurring within plan years beginning after December 31, 1975.
[T.D. 7561, 43 FR 38006, Aug. 25, 1978]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 414 Definitions and special rules
- § 6057 Annual registration, etc.
- § 6652 Failure to file certain information returns, registration statements, etc.
Regulations it cites
Cited by 2 other regulations
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7561 (43 FR 38006)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
- § 301.6056-2 Electronic furnishing of statements.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.
- § 301.6057-3 Required use of electronic form for filing requirements relating to deferred vested retirement benefit.
- § 301.6058-1 Information required in connection with certain plans of deferred compensation.
- § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
- § 301.6059-1 Periodic report of actuary.