United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2014_register executive 2017-01-26 article Rules and Regulations D09002ee1c7f86978 D09002ee1c7f86a59 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency 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). 79 FR 58256 https://www.govinfo.gov/app/details/FR-2014-09-29/2014-23161 2014-23161 fr29se14-4 RIN 1545-BL54 4830-01-P TD 9695 https://www.govinfo.gov/app/details/FR-2014-09-29/2014-23161 https://www.govinfo.gov/content/pkg/FR-2014-09-29/html/2014-23161.htm https://www.govinfo.gov/content/pkg/FR-2014-09-29/pdf/2014-23161.pdf Administrative Practice and Procedure Alimony Bankruptcy Child Support Continental Shelf Courts Crime Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Investigations Law Enforcement Oil Pollution Penalties Pensions Reporting and Recordkeeping Requirements Seals and Insignia Statistics and Taxes 6 p. 58256 58261 79 FR 58256 Title 26 Part 301 26 CFR Part 301 RIN 1545-BL54 Employee Retirement Benefit Plan Returns Required on Magnetic Media; Federal Register Vol. 79, Issue RULE 2014-23161 DEPARTMENT OF THE TREASURY Internal Revenue Service 2014-09-29 TD 9695 4830-01-P 2014-23161 Final regulations.

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).

Effective Date: These regulations are effective September 29, 2014. William Gibbs or Pamela Kinard at (202) 317-6799 (not a toll-free number). Administrative Practice and Procedure Alimony Bankruptcy Child Support Continental Shelf Courts Crime Employment Taxes Estate Taxes Excise Taxes Gift Taxes Income Taxes Investigations Law Enforcement Oil Pollution Penalties Pensions Reporting and Recordkeeping Requirements Seals and Insignia Statistics and Taxes Employee Retirement Benefit Plan Returns Required on Magnetic Media , IRS.gov Vol. 79, no. 188 Office of the Federal Register, National Archives and Records Administration 2014-09-29 continuing daily deposited born digital 420 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2014-09-29 P0b002ee193827752 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr29se14 https://www.govinfo.gov/app/details/FR-2014-09-29 https://www.govinfo.gov/content/pkg/FR-2014-09-29/pdf/FR-2014-09-29.pdf https://www.govinfo.gov/content/pkg/FR-2014-09-29/xml/FR-2014-09-29.xml fdlp 58241 58653 DGPO 2017-01-26 2024-06-02 FR-2014-09-29 machine generated eng FR FR-2014-09-29 79 188