Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6058
Timestamp: 2020-07-06 18:08:24
Document Index: 181165103

Matched Legal Cases: ['§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058', '§ 6058']

Internal Revenue Code, § 6058. Information Required In Connection With Certain Plans Of Deferred Compensation
I.R.C. § 6058(a) In General —
I.R.C. § 6058(b) Actuarial Statement In Case Of Mergers, Etc. —
I.R.C. § 6058(c) Employer —
I.R.C. § 6058(d) Coordination With Income Tax Returns, Etc. —
I.R.C. § 6058(d)(1) —
I.R.C. § 6058(d)(2) —
I.R.C. § 6058(d)(2)(A) —
I.R.C. § 6058(d)(2)(B) —
I.R.C. § 6058(e) Special IRP Tax Defined —
I.R.C. § 6058(e)(1) —
I.R.C. § 6058(e)(2) —
I.R.C. § 6058(f) Cross References —
(Added Pub. L. 93-406, title II, 1031(a), Sept. 2, 1974, 88 Stat. 945, and amended Pub. L. 94-455, title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title I, 157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98-369, div. A, title IV, 491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L. 99-514, title XV, 1501(d)(1)(D), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(264), Mar. 23, 2018, 132 Stat. 348.)
2018--Subsec. (e)(1)-(3). Pub. L. 115-141, Div. U, Sec. 401(a)(264), amended subsec. (e) by repealing par. (1) and redesignating pars. (2) and (3) as new pars. (1) and (2). Before amendment, par. (1) read as follows:
“(1) section 408(f),”
1986--Subsec. (f). Pub. L. 99-514 substituted “section 6652(e)” for “section 6652(f)”.
1984--Subsec. (e). Pub. L. 98-369 struck out par. (2) which included a tax imposed by section 409(c) within term “special IRP tax”, and redesignated pars. (3) and (4) as (2) and (3), respectively.
1978--Subsec. (c). Pub. L. 95-600 substituted “an individual retirement plan” for “an individual retirement account or annuity described in section 408”.
Subsecs. (d) to (f). Pub. L. 95-600 added subsecs. (d) and (e) and redesignated former subsec. (d) as (f).
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(264), effective March 23, 2018.
Section 157(k)(3) of Pub. L. 95-600 provided that: “The amendments made by paragraph (1) [amending this section] shall apply to returns for taxable years beginning after December 31, 1977. The amendment made by paragraph (2) [amending section 7701 of this title] shall apply to taxable years beginning after December 31, 1974.”
Section effective Sept. 2, 1974, except that the requirements of subsec. (a) shall apply only with respect to plan years beginning after Sept. 2, 1974, see section 1034 of Pub. L. 93-406, set out as a note under section 6057 of this title.
Section 202 of Pub. L. 116-94, Div. O, provided that:
“(a) IN GENERAL.—The Secretary of the Treasury and the Secretary of Labor shall, in cooperation, modify the returns required under section 6058 of the Internal Revenue Codeof 1986 and the reports required by section 104 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1024) so that all members of a group of plans described in subsection (c) may file a single aggregated annual return or report satisfying the requirements of both such sections.
“(b) ADMINISTRATIVE REQUIREMENTS.—In developing the consolidated return or report under subsection (a), the Secretary of the Treasury and the Secretary of Labor may require such return or report to include any information regarding each plan in the group as such Secretaries determine is necessary or appropriate for the enforcement and administration of the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 and shall require such information as will enable a participant in a plan to identify any aggregated return or report filed with respect to the plan.
“(c) PLANS DESCRIBED.—A group of plans is described in this subsection if all plans in the group—
“(1) are individual account plans or defined contribution plans (as defined in section 3(34) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(34)) or in section 414(i) of the Internal Revenue Code of 1986);
“(A) the same trustee (as described in section 403(a) of such Act (29 U.S.C. 1103(a)));
“(B) the same one or more named fiduciaries (as described in section 402(a) of such Act (29 U.S.C. 1102(a)));
“(C) the same administrator (as defined in section 3(16)(A) of such Act (29 U.S.C. 1002(16)(A))) and plan administrator (as defined in section 414(g) of the Internal Revenue Code of 1986); and
“(D) plan years beginning on the same date; and
“(3) provide the same investments or investment options to participants and beneficiaries.
“A plan not subject to title I of the Employee Retirement Income Security Act of 1974 shall be treated as meeting the requirements of paragraph (2) as part of a group of plans if the same person that performs each of the functions described in such paragraph, as applicable, for all other plans in such group performs each of such functions for such plan.
“(e) EFFECTIVE DATE.—The modification required by subsection (a) shall be implemented not later than January 1, 2022, and shall apply to returns and reports for plan years beginning after December 31, 2021.”