26 U.S.C. § 6057: Annual registration, etc.

Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of section 414(g)) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary. the name of the plan, the name and address of the plan administrator, who, during such plan year, separated from the service covered by the plan, who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and with respect to whom retirement benefits were not paid under the plan during such plan year, the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and such other information as the Secretary may require. any change in the name of the plan, any change in the name or address of the plan administrator, the termination of the plan, or the merger or consolidation of the plan with any other plan or its division into two or more plans. any plan to which subsection (a) applies, and any other plan (including any governmental plan or church plan (within the meaning of section 414)), The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security. Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date. The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section. This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection. In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section. For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974. the requirements of section 6059 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with respect to plan years to which part I of this title applies. [For description of plan years to which part I applies, see section 1017 of Pub. L. 93–406 , set out as an Effective Date; Transitional Rules note under section 410 of this title ]. the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after December 31, 1975 , the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act [ Sept. 2, 1974 ], and the amendments made by section 1032 [enacting section 1320b–1 of Title 42 ] shall take effect on January 1, 1978 .”