Treasury Regulations · 26 CFR
§ 301.6690-1. Penalty for fraudulent statement or failure to furnish statement to plan participant.
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. § 6690
Cite as 26 CFR § 301.6690-1
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. § 6690
- Length
- 125 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
¶(a) Penalty. Any plan administrator required by section 6057(e) and § 301.6057-1(e) to furnish a statement of deferred vested retirement benefit to a plan participant is subject to a penalty of $50 in each case in which the administrator (1) willfully fails to furnish the statement to the participant in the manner, at the time, and showing the information required by section 6057(e) and § 301.6057-1(e), or (2) willfully furnishes a false or fraudulent statement to the participant. The penalty shall be assessed and collected in the same manner as the tax imposed on employers under the Federal Insurance Contributions Act.
¶(b) Effective date. This section shall take effect on September 2, 1974.
[T.D. 7561, 43 FR 38007, Aug. 25, 1978]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
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 38007)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6685-1 Assessable penalties with respect to private foundations' failure to comply with section 6104(d).
- § 301.6686-1 Failure of DISC to file returns.
- § 301.6688-1 Assessable penalties with respect to information required to be furnished with respect to possessions.
- § 301.6689-1 Failure to file notice of redetermination of foreign income taxes.
- § 301.6690-1 Penalty for fraudulent statement or failure to furnish statement to plan participant.
- § 301.6692-1 Failure to file actuarial report.
- § 301.6693-1 Penalty for failure to provide reports and documents concerning individual retirement accounts or annuities.
- § 301.6707-1 Failure to furnish information regarding reportable transactions.
- § 301.6707A-1 Failure to include on any return or statement any information required to be disclosed under section 6011 with respect to a reportable transaction.