federal_register: 2014-23161

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2014-23161 Employee Retirement Benefit Plan Returns Required on Magnetic Media Rule This document contains final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic media specifically permitted under applicable regulations, revenue procedures, publications, forms, instructions, or other guidance on the IRS.gov Internet Web site. These regulations affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit reporting requirements under the Internal Revenue Code (Code). 2014-09-29 2014 9 https://www.federalregister.gov/documents/2014/09/29/2014-23161/employee-retirement-benefit-plan-returns-required-on-magnetic-media https://www.govinfo.gov/content/pkg/FR-2014-09-29/pdf/2014-23161.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic... 1545-BL54

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