Internal Revenue Code · 26 U.S.C.
§ 6059. Periodic report of actuary
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6059
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- September 2, 1974 by Pub. L. 93–406
- Last amended
- March 23, 2018 by Pub. L. 115–141
- Amendments
- 4 dated changes in the source credit
- Length
- 4 subsections · 368 words · about 2 min to read
- Cross-references
- cites 5; cited by 2 Code sections and 6 other regulations
- Regulations
- 2 issued under this section
The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which section 412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary).
The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary.
For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
(Added Pub. L. 93–406, title II, § 1033(a), Sept. 2, 1974, 88 Stat. 947; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–280, title I, § 114(f), Aug. 17, 2006, 120 Stat. 855; Pub. L. 113–97, title II, § 202(c)(10), Apr. 7, 2014, 128 Stat. 1138; Pub. L. 115–141, div. U, title IV, § 401(a)(265), Mar. 23, 2018, 132 Stat. 1197.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6059
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 412 Minimum funding standards
- § 7701(a)(35) Definitions
- § 430 Minimum funding standards for single-employer defined benefit pension plans
- § 433 Minimum funding standards for CSEC plans
- § 431 Minimum funding standards for multiemployer plans
Cited by 2 Code sections
Cited in 6 regulations not issued under it
- § 1.401(a)(26)-1 Minimum participation requirements.
- § 1.412(c)(1)-2 Shortfall method.
- § 1.412(c)(2)-1 Valuation of plan assets; reasonable actuarial valuation methods.
- § 1.430(d)-1 Determination of target normal cost and funding target.
- § 1.430(f)-1 Effect of prefunding balance and funding standard carryover balance.
- § 301.6692-1 Failure to file actuarial report.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 61 INFORMATION AND RETURNS
- Subchapter A Returns and Records
- Part III INFORMATION RETURNS
- Subpart E Registration of and Information Concerning Pension, Etc., Plans
Nearby sections
- § 6057 Annual registration, etc.
- § 6058 Information required in connection with certain plans of deferred compensation
- § 6059 Periodic report of actuary
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to section 1204 of Title 29, Labor.
Amendments
2018—Subsec. (b)(3)(B). Pub. L. 115–141 substituted “that the requirements” for “the requirements” and “with,” for “with.”
2014—Subsec. (b)(2). Pub. L. 113–97, § 202(c)(10)(A), substituted “430, the accumulated funding deficiency under section 433,” for “430,”.
Subsec. (b)(3)(B). Pub. L. 113–97, § 202(c)(10)(B), substituted “430(h)(1), 431(c)(3), or 433(c)(3)” for “430(h)(1) or 431(c)(3)”.
2006—Subsec. (b)(2). Pub. L. 109–280, § 114(f)(1), substituted “the minimum required contribution determined under section 430, or the accumulated funding deficiency determined under section 431,” for “the accumulated funding deficiency (as defined in section 412(a))”.
Subsec. (b)(3)(B). Pub. L. 109–280, § 114(f)(2), added subpar. (B) and struck out former subpar. (B) which read as follows: “the requirements of section 412(c) (relating to reasonable actuarial assumptions) have been complied with,”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Pub. L. 113–97, set out as a note under section 401 of this title.
Effective Date of 2006 Amendment
Amendment by Pub. L. 109–280 applicable to plan years beginning after 2007, see section 114(g)(1) of Pub. L. 109–280, as added by Pub. L. 110–458, set out as a note under section 401 of this title.
Effective Date
Requirements of section applicable only with respect to plan years to which part I of subtitle A of title II of Pub. L. 93–406 applies, see section 1034(1) of Pub. L. 93–406, set out as an note under section 6057 of this title. For a description of the plan years to which part 1 applies, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280
For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of this title.
Consolidation of Actuarial Reports
Pub. L. 93–406, title X, § 1033(c), Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The Secretary of the Treasury and the Secretary of Labor shall take such steps as may be necessary to assure coordination to the maximum extent feasible between the actuarial reports required by section 6059 of the Internal Revenue Code of 1986 and by section 103(d) of title I of the Employee Retirement Income Security Act of 1974 [section 1023(d) of Title 29, Labor].”