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Internal Revenue Bulletin:  2013-39 

September 23, 2013 


Table of Contents

REG-111837-13 REG-111837-13

These proposed regulations relate to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. These proposed regulations provide that a plan administrator (or, in certain situations, an employer maintaining a plan) required by the Code or regulations to file at least 250 returns during the calendar year that includes the first day of the plan year must use magnetic media to file certain statements, returns, and reports under sections 6057, 6058, and 6059. Comments requested by October 29, 2013.

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