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[1] So in original. The period probably should be a comma.
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§ 6059. Periodic report of actuary
(a)
General rule
The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section
412 applies, for the first plan year for which section
412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary).
(b)
Actuarial report
The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section
7701
(a)(35)) and shall contain—
(1)
a description of the funding method and actuarial assumptions used to determine costs under the plan,
(2)
a certification of the contribution necessary to reduce the minimum required contribution determined under section
430, or the accumulated funding deficiency determined under section
431, to zero,
(c)
Time and manner of filing
The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary.
(d)
Cross reference
For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
[1] So in original. The period probably should be a comma.
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