---
kind: "section"
citation: "26 U.S.C. § 6692"
title: "26"
title_heading: "Internal Revenue Code"
number: "6692"
heading: "Failure to file actuarial report"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6692"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6692. Failure to file actuarial report


The plan administrator (as defined in [section 414(g)](/usc/26/414.md?p=g)) of each defined benefit plan to which [section 412](/usc/26/412.md) applies who fails to file the report required by [section 6059](/usc/26/6059.md) at the time and in the manner required by [section 6059](/usc/26/6059.md), shall pay a penalty of $1,000 for each such failure unless it is shown that such failure is due to reasonable cause.


## Source credit

(Added Pub. L. 93–406, title II, § 1033(b), Sept. 2, 1974, 88 Stat. 948.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.