26 USC 6058 - Information required in connection with certain plans of deferred compensation

(a) In general 
Every employer who maintains a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation described in part I of subchapter D of chapter 1, or the plan administrator (within the meaning of section 414(g)) of the plan, shall file an annual return stating such information as the Secretary may by regulations prescribe with respect to the qualification, financial conditions, and operations of the plan; except that, in the discretion of the Secretary, the employer may be relieved from stating in its return any information which is reported in other returns.
(b) Actuarial statement in case of mergers, etc. 
Not less than 30 days before a merger, consolidation, or transfer of assets or liabilities of a plan described in subsection (a) to another plan, the plan administrator (within the meaning of section 414 (g)) shall file an actuarial statement of valuation evidencing compliance with the requirements of section 401 (a)(12).
(c) Employer 
For purposes of this section, the term employer includes a person described in section 401 (c)(4) and an individual who establishes an individual retirement plan.
(d) Coordination with income tax returns, etc. 
An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is

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(1) no special IRP tax, and
(2) no plan activity other than
(A) the making of contributions (other than rollover contributions), and
(B) the making of distributions.
(e) Special IRP tax defined 
For purposes of this section, the term special IRP tax means a tax imposed by
(1) section 408 (f),1
(2) section 4973, or
(3) section 4974.
(f) Cross references 
For provisions relating to penalties for failure to file a return required by this section, see section 6652 (e). For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
[1] See References in Text note below.