{"abstract":"This document contains final regulations relating to the requirements for filing certain employee retirement benefit plan statements, returns, and reports on magnetic media. The term magnetic media includes electronic filing, as well as other magnetic media specifically permitted under applicable regulations, revenue procedures, publications, forms, instructions, or other guidance on the IRS.gov Internet Web site. These regulations affect plan administrators and employers maintaining retirement plans that are subject to various employee benefit reporting requirements under the Internal Revenue Code (Code).","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/09/29/2014-23161.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"79 FR 58256","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective September 29, 2014.","disposition_notes":null,"docket_ids":["TD 9695"],"dockets":[],"document_number":"2014-23161","effective_on":"2014-09-29","end_page":58261,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/09/29/2014-23161.xml","html_url":"https://www.federalregister.gov/documents/2014/09/29/2014-23161/employee-retirement-benefit-plan-returns-required-on-magnetic-media","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-23161?publication_date=2014-09-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-09-29/2014-23161/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":1779,"last_updated":"2026-09-20 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-09-29/pdf/2014-23161.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-23161.pdf?1411735479","publication_date":"2014-09-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/09/29/2014-23161.txt","regulation_id_number_info":{"1545-BL54":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BL54/employee-retirement-benefit-plan-returns-required-on-magnetic-media","title":"Employee Retirement Benefit Plan Returns Required on Magnetic Media","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BL54&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BL54"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BL54/employee-retirement-benefit-plan-returns-required-on-magnetic-media","title":"Employee Retirement Benefit Plan Returns Required on Magnetic Media"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2013-0025","supporting_documents_count":0,"docket_id":"IRS-2013-0025","regulation_id_number":"1545-BL54","title":"Employee Retirement Benefit Plan Returns Required on Magnetic Media","checked_regulationsdotgov_at":"2014-10-19T06:00:14Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":58256,"subtype":null,"title":"Employee Retirement Benefit Plan Returns Required on Magnetic Media","toc_doc":"Employee Retirement Benefit Plan Returns Required on Magnetic Media","toc_subject":null,"topics":["Administrative practice and procedure","Alimony","Bankruptcy","Child support","Continental shelf","Courts","Crime","Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Investigations","Law enforcement","Oil pollution","Penalties","Pensions","Reporting and recordkeeping requirements","Seals and insignia"],"type":"Rule","volume":79}