§ 6039D. Returns and records with respect to certain fringe benefit plans
(a)
In general
Every employer maintaining a specified fringe benefit plan during any year beginning after December 31, 1984, for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year—
(b)
Recordkeeping requirement
Each employer maintaining a specified fringe benefit plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of the applicable exclusion are met.
(c)
Additional information when required by the Secretary
Any employer—
(1)
who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and
shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. The Secretary may require returns under this subsection only from a representative group of employers.
(d)
Definitions and special rules
For purposes of this section—