[Federal Register Volume 77, Number 120 (Thursday, June 21, 2012)]
[Proposed Rules]
[Pages 37352-37356]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-15068]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[REG-153627-08]
RIN-1545-B140


Reporting and Notice Requirements for Deferred Vested Benefits 
Under Section 6057

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking.

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SUMMARY: 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.

DATES: Comments and requests for a public hearing must be received by 
September 19, 2012.

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-153627-08), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
153627-08), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC, 20224 or sent electronically via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-153627-08).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
William Gibbs, Sarah Bolen, or Pamela Kinard at (202) 622-6060; 
concerning the submission of comments or to request a public hearing, 
Oluwafunmilayo Taylor, (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

    The collection of information contained in this notice of proposed 
rulemaking has been approved by the Office of Management and Budget for 
review in accordance with the Paperwork Reduction Act of 1995 (44 
U.S.C. 3507(d)) under 1545-2187 and 1545-0212. Comments on the 
collection of information should be sent to the Office of Management 
and Budget, Attn: Desk Officer for the Department of the Treasury, 
Office of Information and Regulatory Affairs, Washington, DC 20503, 
with copies to the Internal Revenue Service, Attn: IRS Reports 
Clearance Officer, SE:CAR:MP:T:T:SP; Washington, DC 20224. Comments on

[[Page 37353]]

the collection of information should be received by August 20, 2012. 
Comments are specifically requested concerning:
    Whether the proposed collection of information is necessary for the 
proper performance of the functions of the Internal Revenue Service, 
including whether the information will have practical utility;
    The accuracy of the estimated burden associated with the proposed 
collection of information;
    How the quality, utility, and clarity of the information to be 
collected may be enhanced;
    How the burden of complying with the proposed collection of 
information may be minimized, including through the application of 
automated collection techniques or other forms of information 
technology; and
    Estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of service to provide information.
    The collection of information in these proposed regulations is in 
Sec. Sec.  301.6057-1 and 1.6081-11. This information is required in 
order to comply with the reporting and notice requirements of section 
6057 and to provide automatic extensions of time for filing certain 
employee plan returns under section 6081. Information relating to these 
proposed regulations will be collected through Form 8955-SSA and Form 
5558. This information relates to plan participants who separate from 
service covered under the plan and who are entitled to deferred vested 
retirement benefits under the plan. Any burden relating to these 
proposed regulations will be included and reported in the next 
revisions of Form 8955-SSA and Form 5558, after these proposed 
regulations are accepted as final.
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information, unless it displays a valid 
control number assigned by the Office of Management and Budget.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Background

    Section 6057(a) of the Internal Revenue Code (Code) requires the 
administrator of a plan that is subject to the vesting standards of 
section 203 of the Employee Retirement Income Security Act of 1974 
(ERISA) to file, within the time prescribed by regulations, a 
registration statement with the Secretary of the Treasury. The 
registration statement sets forth certain information relating to the 
plan, plan participants who separate from service covered by the plan 
and are entitled to deferred vested retirement benefits, and the 
nature, amount, and form of deferred vested retirement benefits to 
which the plan participants are entitled.
    Section 6057(b) provides that any plan administrator required to 
register under section 6057(a) shall, within the time prescribed by 
regulations, also notify the Secretary of any change in the name of the 
plan or the name and address of the plan administrator, the termination 
of the plan, or the merger or consolidation of the plan with any other 
plan or its division into two or more plans.
    Section 6057(c) provides that, to the extent provided in 
regulations prescribed by the Secretary, the administrator of a plan 
not subject to the reporting requirements of section 6057(a) (including 
a governmental plan within the meaning of section 414(d) or a church 
plan within the meaning of section 414(e)) may at its option file such 
information as the plan administrator may wish to file with respect to 
the deferred retirement vested benefit rights of any plan participant 
separated from service covered by the plan.
    Section 6057(d) requires the Secretary to transmit copies of any 
statements, notifications, reports, or other information obtained by 
the Secretary under section 6057 to the Commissioner of Social 
Security.
    Section 6057(e) of the Code and section 105(c) of ERISA require 
each plan administrator that is subject to the reporting requirements 
of section 6057 to furnish to each deferred vested participant an 
individual statement setting forth the information required by section 
6057(a)(2). The individual statement required by section 6057(e) must 
also notify each participant of any benefits that are forfeitable if 
the participant dies before a certain date. The individual statement 
must be furnished no later than the date for filing the registration 
statement required under section 6057(a).
    Section 6057(f)(1) provides that the Secretary, after consultation 
with the Commissioner of Social Security, may issue such regulations as 
may be necessary to carry out the provisions of this section.
    Since the enactment of ERISA, the Schedule SSA, a schedule to the 
Form 5500, ``Annual Return/Report of Employee Benefit Plan,'' has been 
the form used by plan administrators to comply with the reporting 
requirements of section 6057. On July 21, 2006, the Department of Labor 
(DOL) published a final rule in the Federal Register (71 FR 41359) 
requiring electronic filing of the Form 5500 series for plan years 
beginning after January 1, 2008. On November 16, 2007, the DOL 
published a final rule in the Federal Register (72 FR 64710) postponing 
the effective date of the electronic filing mandate to apply to plan 
years beginning on or after January 1, 2009. See 29 CFR Sec.  
2520.104a-2.
    In order to implement the DOL's mandate for electronic filing of 
the Form 5500, the IRS-only schedules to the Form 5500, including the 
Schedule SSA, were eliminated from the Form 5500. One result of the 
elimination of the Schedule SSA is that Form 5500 filings that include 
Schedule SSA information regarding participants are now subject to 
rejection (even for late or amended filings for plan years before 
2009). The Schedule SSA was replaced by Form 8955-SSA, ``Annual 
Registration Statement Identifying Separated Participants With Deferred 
Vested Benefits,'' an IRS-only stand-alone form. Announcement 2011-21 
(2011-12 IRB 567), see Sec.  601.601(d)(2), designates Form 8955-SSA as 
the form to be used to satisfy the reporting requirements of section 
6057 for plan years beginning on or after January 1, 2009. Announcement 
2011-21 also established an annual due date for the filing of the Form 
8955-SSA. In general, if a Form 8955-SSA must be filed for a plan year, 
it must be filed by the last day of the 7th month following the last 
day of that plan year (plus extensions).
    Section 6081(a) provides that the Secretary may grant a reasonable 
extension of time for filing any required return, declaration, 
statement, or other document. Except for certain taxpayers, the 
extension of time shall not exceed 6 months.
    Section 1.6081-1(a) of the Income Tax Regulations provides that the 
Commissioner is authorized to grant a reasonable extension of time for 
filing any return, declaration, statement, or other document that 
relates to any tax imposed under subtitle A of the Code. Under Sec.  
1.6081-1(b), the application must be in writing, be signed by the 
taxpayer or his representative, and set forth the reason for requesting 
an extension.
    Section 1.6081-11 of the regulations provides that a plan 
administrator or sponsor of an employee benefit plan required to file a 
Form 5500 will be allowed an automatic extension of the time to file 
the Form 5500. To receive an automatic extension of time to file,

[[Page 37354]]

the plan administrator or sponsor must complete a Form 5558, 
``Application for Extension of Time to File Certain Employee Benefit 
Returns,'' and file the application with the Internal Revenue Service 
on or before the date that the Form 5500 series return must be filed.
    Form 5558 is used to request an automatic extension of time to file 
a Form 5500 return or Form 8955-SSA. In accordance with Sec.  1.6081-11 
and Form 5558 (including instructions), an application for an extension 
of time to file a Form 5500 series return need not be signed. However, 
in accordance with Sec.  1.6081-1, Form 5558 provides that an 
application for an extension of time to file Form 8955-SSA must be 
signed.

Explanation of Provisions

    After the current version of the Form 5558 was issued, several 
comments were received that questioned the need for a signature to 
extend the time for filing Form 8955-SSA, particularly since a 
signature is not required to extend the time to file a Form 5500 series 
return. The commentators noted that, like its predecessor, the Schedule 
SSA, the Form 8955-SSA is generally prepared in conjunction with the 
preparation of a plan's Form 5500. They also stated that a signature 
requirement for the Form 8955-SSA is likely to cause confusion and 
missed deadlines because of the different rule for the Form 5500. 
Finally, the commentators contended that the signature requirement is 
burdensome for both filers and the IRS because the requirement 
complicates the extension request process.
    The proposed regulations would amend Sec.  1.6081-11, relating to 
automatic extensions of time for filing certain employee plan returns, 
by adding the Form 8955-SSA to the list of forms that are covered by 
the automatic 2\1/2\ month extension that applies by filing Form 5558. 
This will permit a plan administrator to receive an automatic extension 
of 2\1/2\ months by submitting, on or before the general due date of 
the Form 8955-SSA, a Form 5558 indicating that an extension is being 
requested for filing the Form 8955-SSA. Thus, under the proposed 
regulations, the same rules that apply to request an extension of time 
to file the Form 5500 series would also apply to request an extension 
of time to file Form 8955-SSA. In addition, the proposed regulations 
would amend Sec.  1.6081-11 to provide that a signature would not be 
required to request an extension of time to file Form 5500 and Form 
8955-SSA. It is anticipated that the Form 5558 and instructions will be 
revised to reflect this change for the Form 8955-SSA.
    In addition, pursuant to section 6011(a), these proposed 
regulations would formally designate the Form 8955-SSA as the form used 
to satisfy the reporting requirements of section 6057. These proposed 
regulations would retain the general reporting requirements that 
applied to the Schedule SSA with certain minor modifications.
    As discussed in the background section of this preamble, section 
6057(a) requires the plan administrator (within the meaning of section 
414(g)) of a plan that is subject to the vesting standards of section 
203 of ERISA to file, within the time prescribed by regulations, a 
registration statement that sets forth certain information on deferred 
vested participants. Under existing Sec.  301.6057-1(c)(1) of the 
Procedure and Administration regulations, the plan administrator of an 
employee benefit plan described in Sec.  301.6057-1(a)(3), or any other 
employee retirement benefit plan (including a governmental or church 
plan), may at its option file on the Schedule SSA information relating 
to the deferred vested retirement benefit of any plan participant who 
separates at any time from service covered under the plan. These 
proposed regulations would retain the ability of such plans to report 
deferred vested information on a voluntary basis but require that the 
information be submitted to the IRS on Form 8955-SSA. The proposed 
regulations would also delegate authority to the Commissioner of the 
Internal Revenue Service to provide special rules under section 6057 
(including designating the form used to comply with section 6057) in 
revenue rulings, notices, or other guidance published in the Internal 
Revenue Bulletin (see Sec.  601.601(d)(2)(ii)(b) of this chapter). 
Finally, the proposed regulations would delete certain obsolete 
transition rules and update cross-references in Sec. Sec.  1.6057-1 and 
1.6057-2.

Proposed Effective Date

    These regulations are generally proposed to be effective on or 
after June 21, 2012. Taxpayers may rely on these proposed regulations 
for guidance pending the issuance of final regulations. If, and to the 
extent, the final regulations are more restrictive than the guidance in 
these proposed regulations, those provisions of the final regulations 
will be applied without retroactive effect.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866. Therefore, a regulatory assessment is not required. It has been 
determined that 5 U.S.C. 533(b) of the Administrative Procedure Act (5 
U.S.C. chapter 5) does not apply to these regulations. It is hereby 
certified that the collection of information in these proposed 
regulations will not have a significant economic impact on a 
substantial number of small entities. This certification is based on 
the fact that most small entities that maintain employee retirement 
income benefit plans use third party administrators to perform their 
recordkeeping function. Therefore, an analysis under the Regulatory 
Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to 
section 7805(f) of the Internal Revenue Code, these regulations have 
been submitted to the Office of Chief Counsel for Advocacy of the Small 
Business Administration for comments on its impact on small business.

Comments and Requests for Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to any comments that are submitted timely 
to the IRS as prescribed in this preamble under the Addresses heading. 
The IRS and Treasury Department request comments on all aspects of the 
proposed rules. All comments are available at www.regulations.gov or 
upon request. A public hearing will be scheduled if requested in 
writing by any person who timely submits written comments. If a public 
hearing is scheduled, notice of the date, time, and place of the public 
hearing will be published in the Federal Register.

Drafting Information

    The principal authors of these regulations are Sarah R. Bolen and 
Pamela R. Kinard, Office of Division Counsel/Associate Chief Counsel 
(Tax Exempt and Government Entities). However, other personnel from the 
IRS and the Treasury Department participated in the development of 
these regulations.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Gift taxes, Income taxes, 
Penalties, Reporting and Recordkeeping requirements.

[[Page 37355]]

Proposed Amendments to the Regulations

    Accordingly, 26 CFR parts 1 and 301 are proposed to be amended as 
follows:

PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 continues to read in 
part as
    follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 1.6081-11 is amended by:
    1. Revising paragraph (a).
    2. Adding paragraph (b)(3).
    3. Revising the paragraph heading of paragraph (d) and adding 
paragraph (d)(2).
    4. Revising the paragraph heading of paragraph (e) and adding 
paragraph (e)(2).
    The revisions and additions read as follows:


Sec.  1.6081-11  Automatic extension of time for filing certain 
employee plan returns.

    (a) In general. An administrator or sponsor of an employee benefit 
plan required to file a return under the provisions of subpart E of 
part III of chapter 61 or the regulations under that chapter on Form 
5500 (series), ``Annual Return/Report of Employee Benefit Plan'' or 
Form 8955-SSA, ``Annual Registration Statement Identifying Separated 
Participants with Deferred Vested Benefits,'' will be allowed an 
automatic extension of time to file the return until the 15th day of 
the third month following the date prescribed for filing the return if 
the administrator or sponsor files an application under this section in 
accordance with paragraph (b) of this section.
    (b) * * *
    (3) A signature is not required for an automatic extension of time 
to file Form 5500 (series) and Form 8955-SSA.
* * * * *
    (d) Penalties--(1) Form 5500. * * *
    (2) Form 8955-SSA. See section 6652 for penalties for failure to 
file a timely and complete Form 8955-SSA.
    (e) Effective/Applicability dates--(1) Form 5500. * * *
    (2) Form 8955-SSA. This section is applicable for applications for 
an automatic extension of time to file Form 8955-SSA filed after June 
21, 2012.

PART 301--PROCEDURE AND ADMINISTRATION

    Par. 3. The authority for part 301 continues to read in part as 
follows:

    Authority: 26 U.S.C. 7508 * * *

    Par. 4. Section 301.6057-1 is amended by:
    1. Revising paragraphs (a)(4) and (a)(5)(ii).
    2. Removing paragraph (b)(2)(iii) and redesignating paragraph 
(b)(2)(iv) as (b)(2)(iii).
    3. Revising newly designated paragraph (b)(2)(iii).
    4. Revising paragraphs (b)(3)(ii), (b)(3)(iii), (c), (d), (f), and 
(g).
    The revisions read as follows:


Sec.  301.6057-1  Employee retirement benefit plans; identification of 
participant with deferred vested retirement benefit.

    (a) * * *
    (4) Filing requirements--(i) In general. Information relating to 
the deferred vested retirement benefit of a plan participant must be 
filed on Form 8955-SSA, ``Annual Registration Statement Identifying 
Separated Participants With Deferred Vested Benefits.'' Form 8955-SSA 
shall be filed on behalf of an employee retirement benefit plan for 
each plan year for which information relating to the deferred vested 
retirement benefit of a plan participant is filed under paragraph 
(a)(5) or (b)(2) of this section. There shall be reported on Form 8955-
SSA the name and Social Security number of the participant, a 
description of the nature, form and amount of the deferred vested 
retirement benefit to which the participant is entitled, and such other 
information as is required by section 6057(a) or Form 8955-SSA and the 
accompanying instructions. The form of the benefit reported on Form 
8955-SSA shall be the normal form of benefit under the plan, or, if the 
plan administrator (within the meaning of section 414(g)) considers it 
more appropriate, any other form of benefit.
    (ii) General due date for filing. The forms prescribed by section 
6057(a), including Form 8955-SSA, shall be filed in the manner and at 
the time as required by the forms and related instructions applicable 
to the annual period.
    (iii) Delegation of authority to Commissioner. The Commissioner may 
provide special rules under section 6057 (including designating the 
form used to comply with section 6057) in revenue rulings, notices, or 
other guidance published in the Internal Revenue Bulletin (see Sec.  
601.601(d)(2)(ii)(b) of this chapter) that the Commissioner determines 
to be necessary or appropriate with respect to the filing requirements 
under section 6057.
    (5) * * *
    (ii) Exception. Nothwithstanding paragraph (a)(5)(i) of this 
section, no information relating to the deferred vested retirement 
benefit of a separated participant is required to be filed on Form 
8955-SSA if, before the date such Form 8955-SSA is required to be filed 
(including any extension of time for filing granted pursuant to section 
6081), the participant--
    (A) Is paid some or all of the deferred vested retirement benefit 
under the plan;
    (B) Returns to service covered under the plan; or
    (C) Forfeits all of the deferred vested retirement benefit under 
the plan.
    (b) * * *
    (2) * * *
    (iii) Exception. Notwithstanding paragraph (b)(2)(i) of this 
section, no information relating to a participant's deferred vested 
retirement benefit is required to be filed on Form 8955-SSA if, before 
the date such Form 8955-SSA is required to be filed (including any 
extension of time for filing granted pursuant to section 6081), the 
participant--
    (A) Is paid some or all of the deferred vested retirement benefit 
under the plan;
    (B) Accrues additional retirement benefits under the plan; or
    (C) Forfeits all of the deferred vested retirement benefit under 
the plan.
    (3) * * *
    (ii) Inability to determine correct amount of participant's 
deferred vested retirement benefit. The plan administrator must 
indicate on Form 8955-SSA that the amount of a participant's deferred 
vested retirement benefit showed therein may be other than that to 
which the participant is actually entitled if such amount is computed 
on the basis of plan records that the plan administrator maintains and 
such records--
    (A) Are incomplete with respect to the participant's service 
covered by the plan (as described in paragraph (b)(3)(i) of this 
section); or
    (B) Fail to account for the participant's service not covered by 
the plan which is relevant to a determination of the participant's 
deferred vested retirement benefit under the plan (as described in 
paragraph (b)(3)(i) of this section).
    (iii) Inability to determine whether participant vested in deferred 
retirement benefit. Where, as described in paragraph (b)(3)(i) of this 
section, information to be reported on Form 8955-SSA is to be based 
upon records which are incomplete with respect to a participant's 
service covered by the plan or which fail to take into account relevant 
service not covered by the plan, the plan administrator may be unable 
to determine whether or not the participant is vested in any deferred 
retirement benefit. If, in view of

[[Page 37356]]

information provided either by the incomplete records or the plan 
participant, there is a significant likelihood that the plan 
participant is vested in a deferred retirement benefit under the plan, 
information relating to the participant must be filed on Form 8955-SSA 
with the notation that the participant may be entitled to a deferred 
vested benefit under the plan, but information relating to the amount 
of the benefit may be omitted. This paragraph (b)(3)(iii) does not 
apply in a case in which it can be determined from plan records 
maintained by the plan administrator that the participant is vested in 
a deferred retirement benefit. Paragraph (b)(3)(ii) of this section, 
however, may apply in such a case.
    (c) Voluntary filing--(1) In general. The plan administrator of an 
employee retirement benefit plan described in paragraph (a)(3) of this 
section, or any other employee retirement benefit plan (including a 
governmental plan within the meaning of section 414(d) or a church plan 
within the meaning of section 414(e)), may, at its option, file on Form 
8955-SSA information relating to the deferred vested retirement benefit 
of any plan participant who separates at any time from service covered 
by the plan.
    (2) Deleting previously filed information. If, after information 
relating to the deferred vested retirement benefit of a plan 
participant is filed on Form 8955-SSA (or a predecessor to Form 8955-
SSA), the plan participant is paid some or all of the deferred vested 
retirement benefit under the plan or forfeits all of the deferred 
vested retirement benefit under the plan, the plan administrator may, 
at its option, file on Form 8955-SSA (or such other form as may be 
provided for this purpose) the name and Social Security number of the 
plan participant with the notation that information previously filed 
relating to the participant's deferred vested retirement benefit should 
be deleted.
    (d) Filing incident to cessation of payment of benefits--(1) In 
general. No information relating to the deferred vested retirement 
benefit of a plan participant is required to be filed on Form 8955-SSA 
if before the date such Form 8955-SSA is required to be filed, some of 
the deferred vested retirement benefit is paid to the participant, and 
information relating to a participant's deferred vested retirement 
benefit which was previously filed on Form 8955-SSA (or a predecessor 
to Form 8955-SSA) may be deleted if the participant is paid some of the 
deferred vested retirement benefit. If payment of the deferred vested 
retirement benefit ceases before all of the benefit to which the 
participant is entitled is paid to the participant, information 
relating to the deferred vested retirement benefit to which the 
participant remains entitled shall be filed on the Form 8955-SSA filed 
for the plan year following the last plan year within which a portion 
of the benefit is paid to the participant.
    (2) Exception. Notwithstanding paragraph (d)(1) of this section, no 
information relating to the deferred vested retirement benefit to which 
the participant remains entitled is required to be filed on Form 8955-
SSA if, before the date such Form 8955-SSA is required to be filed 
(including any extension of time for filing granted pursuant to section 
6081), the participant--
    (i) Returns to service covered by the plan;
    (ii) Accrues additional retirement benefits under the plan; or
    (iii) Forfeits the benefit under the plan.
* * * * *
    (f) Penalties. For amounts imposed in the case of failure to file 
the report of deferred vested retirement benefits required by section 
6057(a) and paragraph (a) or (b) of this section, see section 
6652(d)(1).
    (g) Effective/applicability date--(1) In general. Except as 
otherwise provided in this paragraph (g), this section is applicable 
for filings on or after June 21, 2012.
    (2) Special effective date rules for periods before the general 
effective date. Section 301.6057-1 of this chapter, as it appeared in 
the April 1, 2008 edition of 26 CFR part 301, applies for periods 
before the general effective date.


Sec.  301.6057-1  [Amended]

    Par. 5. Section 301.6057-1 is amended by removing the language 
``schedule SSA'' and adding ``Form 8955-SSA'' in its place.
    Par. 6. Section 301.6057-2 is amended by revising paragraph (c) as 
follows:


Sec.  301.6057-2  Employee retirement benefit plans; notification of 
change in plan status.

* * * * *
    (c) Penalty. For amounts imposed in the case of failure to file a 
notification of a change in plan status required by section 6057(b) and 
this section, see section 6652(d)(2).
* * * * *

Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2012-15068 Filed 6-20-12; 8:45 am]
BILLING CODE 4830-01-P