4144 / What filing method must be used for Section 408(b)(2) disclosures required of plan administrators who are required to file at least 250 returns?

Final regulations require that plan administrators who are required to file at least 250 returns file certain reports electronically. These reports include statements, returns and reports under IRC Section 6057 (relating to deferred vested retirement benefits, IRC Section 6058 (filings required in connection with deferred compensation plans), and IRC Section 6059 (filing requirements for periodic actuary reports).

With respect to IRC Section 6057 filings, the new requirements apply for filings required for plan years that began on or after January 1, 2014, but only if the filing deadline was on or after July 31, 2015. With respect to filings required under IRC Sections 6058 and 6059, the new requirements apply for plan years that began on or after January 1, 2015, but only for filings with a deadline after December 31, 2015.¹

1. TD 9695.