§ 6057. Annual registration, etc.
(a)
Annual registration
(1)
General rule
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.
(2)
Contents
The registration statement required by paragraph (1) shall set forth—
(C)
the name and taxpayer identifying number of each participant in the plan—
(D)
the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary that he has complied with the requirement contained in subsection (e).
(b)
Notification of change in status
Any plan administrator required to register under subsection (a) shall also notify the Secretary, at such time as may be prescribed by regulations, of—
(c)
Voluntary reports
To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—
(2)
any other plan (including any governmental plan or church plan (within the meaning of section
414)),
such information (including information relating to plan years beginning before January 1, 1974) as the plan administrator may wish to file with respect to the deferred vested benefit rights of any participant separated from the service covered by the plan during any plan year.
(d)
Transmission of information to Commissioner of Social Security
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.
(e)
Individual statement to participant
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.
(f)
Regulations
(g)
Cross references
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.