
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6692]

 
                     TITLE 26--INTERNAL REVENUE 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
 
Sec. 6692. Failure to file actuarial report

    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, Sec. 1033(b), Sept. 2, 1974, 88 Stat. 
948.)


                             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.
