Code of Federal Regulations · Section
§ 54.6011-1T — -1t General Requirement Of Return, Statement, Or List (temporary)
26 C.F.R. § 54.6011-1T
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(a) Tax on reversions of qualified plan assets to employer. Every employer liable for the tax imposed under section 4980(a) with respect to an employer reversion (as defined in section 4980(c)(2)) shall file a quarterly return on Form 5330 and shall include therein the information required by such form and the instructions issued with respect thereto. The quarterly return on Form 5330 shall be filed with respect to employer reversions from each qualified plan (as defined in section 4980(c)(1)).
(b) [Reserved]
Authorizing Statute
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Excise tax on certain accumulations in qualified retirement plans26 U.S.C. § 4974
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Regulations26 U.S.C. § 9833
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Shared responsibility for employers regarding health coverage26 U.S.C. § 4980H
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Extension of time for filing returns26 U.S.C. § 6081
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Preventing surprise medical bills26 U.S.C. § 9816
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109
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General requirement of return, statement, or list26 U.S.C. § 6011