federal_register: 2012-15068

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-15068 Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057 Proposed Rule This document contains proposed regulations that would provide guidance relating to automatic extensions of time for filing certain employee plan returns by adding the Form 8955-SSA, "Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits," to the list of forms that are covered by the Income Tax Regulations on automatic extensions. The proposed regulations would also provide guidance on applicable reporting and participant notice rules that require certain plan administrators to file registration statements and provide notices that set forth information for deferred vested participants. These regulations would affect administrators of, employers maintaining, participants in, and beneficiaries of plans that are subject to the reporting and participant notice requirements. 2012-06-21 2012 6 https://www.federalregister.gov/documents/2012/06/21/2012-15068/reporting-and-notice-requirements-for-deferred-vested-benefits-under-section-6057 https://www.govinfo.gov/content/pkg/FR-2012-06-21/pdf/2012-15068.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations that would provide guidance relating to automatic extensions of time for filing certain employee plan returns by adding the Form 8955-SSA, "Annual Registration Statement Identifying Separated Participants...  

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