Internal Revenue Code · 26 U.S.C.
§ 6692. Failure to file actuarial report
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. § 6692
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
- Length
- 76 words · about 1 min to read
- Cross-references
- cites 3; cited by 0 Code sections and 2 other regulations
- Regulations
- 1 issued under this section
The plan administrator (as defined in section 414(g)) of each defined benefit plan to which section 412 applies who fails to file the report required by section 6059 at the time and in the manner required by section 6059, shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.
(Added Pub. L. 93–406, title II, § 1033(b), Sept. 2, 1974, 88 Stat. 948.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6692
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 414(g) Definitions and special rules
- § 412 Minimum funding standards
- § 6059 Periodic report of actuary
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 93–406
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter B Assessable Penalties
- Part I GENERAL PROVISIONS
Nearby sections
- § 6688 Assessable penalties with respect to information required to be furnished under section 7654
- § 6689 Failure to file notice of redetermination of foreign tax
- § 6690 Fraudulent statement or failure to furnish statement to plan participant
- § 6691 Reserved
- § 6692 Failure to file actuarial report
- § 6693 Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
- § 6694 Understatement of taxpayer’s liability by tax return preparer
- § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695B Penalty for substantial misstatements on certification provided by supplier
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.