[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6103(l)(2)-3]

[Page 55-59]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6103(l)(2)-3  Disclosure to Department of Labor and Pension 
Benefit Guaranty Corporation of certain returns and return information.

    (a) Disclosures following general requests. Pursuant to the 
provisions of section 6103(l)(2) of the Internal Revenue Code and 
subject to the requirements of this paragraph, officers or employees of 
the Internal Revenue Service may disclose the following returns and 
return information (as defined by section 6103(b)) to officers and 
employees of the Department of Labor or the Pension Benefit Guaranty 
Corporation for purposes of, but only to the extent necessary in, the 
administration of title I or IV of the Employee Retirement Income 
Security Act of 1974 (hereinafter referred to in this section as the 
Act)--
    (1) Notification of receipt by the Service of an application by a 
particular taxpayer for a determination of whether a pension, profit-
sharing, or stock bonus plan, a trust which is a part of such a plan, or 
an annuity or bond purchase plan meets the applicable requirements of 
part I of subchapter D of chapter 1 of the Code;
    (2) Notification that a particular application described in 
subparagraph (1) of this paragraph alleges that certain employees may be 
excluded from participation by reason of section 410(b)(2) (A) and (B) 
for the purpose of obtaining the finding necessary for the application 
of such section;
    (3) An application by a particular taxpayer for a determination of 
whether a pension, profit-sharing, or stock bonus plan, or an annuity or 
bond purchase plan, meets the applicable requirements of part I of 
subchapter D of chapter 1 of the Code with respect to a termination or 
proposed termination of the plan or to a partial termination or proposed 
partial termination of the plan, and any statement filed as provided by 
section 6058(b);
    (4) Notification that the Service has determined that a plan or 
trust described in subparagraph (1) or (3) of this paragraph meets or 
does not meet the applicable requirements of part I of subchapter D of 
chapter 1 of the Code and has issued a determination letter to such 
effect to a particular taxpayer or that an application for such a 
determination has been withdrawn by the taxpayer;
    (5) If the Department of Labor or the Pension Benefit Guaranty 
Corporation has commented on an application upon which a determination 
letter described in subparagraph (4) of this paragraph has been issued, 
a copy of the letter or document issued to the applicant;
    (6) Notification to a particular taxpayer that the Service intends 
to disqualify a pension, profit-sharing, or stock bonus plan, a trust 
which is a part of such plan, or an annuity or bond purchase plan 
because such plan or trust does not meet the requirements of section 
410(a) or 411 as of the date that such notification is issued;
    (7) Notification required by section 3002(a) of the Act of the 
commencement of any proceeding to determine whether a particular 
pension, profit-sharing, or stock bonus plan, a trust which is a part of 
such plan, or an annuity or bond purchase plan meets the requirements of 
section 410(a) or 411;
    (8) Prior to issuance of a notice of deficiency to a particular 
taxpayer under section 6212, notification that the Service has 
determined that a deficiency exists under section 6211 with respect to 
the tax imposed by section 4971 (a) or (b) on such taxpayer, except that 
if the Service determines that the collection of such tax is in jeopardy 
within the meaning of section 6861(a), such notification may be 
disclosed after issuance of the notice of deficiency or jeopardy 
assessment;
    (9) Notification of receipt by the Service of, and action taken with 
respect to, an application by or on behalf of a particular taxpayer for 
a waiver of the tax imposed by section 4971 (b);
    (10) Prior to issuance of a notice of deficiency to a particular 
taxpayer under section 6212, notification that a deficiency exists under 
section 6211 with respect to the tax imposed by section 4975 (a) or (b) 
on such taxpayer, except that if the Service determines that the 
collection of such tax is in

[[Page 56]]

jeopardy within the meaning of section 6861(a), such notification may be 
disclosed after issuance of the notice of deficiency or jeopardy 
assessment;
    (11) Notification that the Service has waived the tax imposed by 
section 4975(b) on a particular taxpayer;
    (12) Notification of applicability of section 4975 to a particular 
pension, profit-sharing, or stock bonus plan, a trust which is a part of 
such plan, or an annuity or stock purchase plan engaged in prohibited 
transactions within the meaning of section 4975(c);
    (13) Notification to a plan administrator that the Service has 
determined that a pension, profit-sharing, stock bonus, annuity, or 
stock purchase plan no longer meets the requirements of section 401(a) 
or 404(a)(2);
    (14) Notification that the Service has determined that there has 
been a termination or partial termination of a particular pension, 
profit-sharing, stock bonus, annuity, or stock purchase plan within the 
meaning of section 411(d)(3);
    (15) Notification of the occurrence of an event (other than an event 
described in subparagraph (13), (14), or (18) of this paragraph) which 
the Service has determined to indicate that a particular pension, 
profit-sharing, stock bonus, annuity, or stock purchase plan may not be 
sound under section 4043(c)(2) of the Act;
    (16) Notification that the Service has received and responded to a 
request on behalf of a particular pension, profit-sharing, or stock 
bonus plan, a trust which is a part of such plan, or an annuity or stock 
purchase plan for an extension of time for filing an annual return by 
such plan or trust;
    (17) Notification that the Service has received and responded to a 
request on behalf of a particular pension, profit-sharing, or stock 
bonus plan, a trust which is a part of such plan, or an annuity or stock 
purchase plan to change the annual accounting period of such plan or 
trust;
    (18) Notification that the Service has determined that a particular 
plan does not meet the requirements of section 412 without regard to 
whether such plan is one described in section 4021(a)(2) of the Act;
    (19) Notification of the results of an investigation by the Service 
requested by the Department of Labor or the Pension Benefit Guaranty 
Corporation, or both, with respect to whether the tax described in 
section 4971 should be imposed on any employer named in such request or 
whether the tax imposed by section 4975 should be paid by any person 
named in the request;
    (20) Notification of receipt by the Service of an application by a 
particular taxpayer for exemption under section 4975(c)(2) or of 
initiation by the Service of an administrative proceeding for such 
exemption;
    (21) Notification of receipt by the Service of, and action taken 
with respect to, an application by or on behalf of a particular taxpayer 
for a waiver or variance of the minimum funding standard under section 
303 of the Act or section 412(d);
    (22) Notification that the Service intends to undertake, is 
undertaking, or has completed, an examination to determine whether--
    (i) A particular pension, profit-sharing, or stock bonus plan, a 
trust which is a part of such plan, or an annuity or stock purchase plan 
meets the applicable requirements of part I of subchapter D of chapter 1 
of the Code,
    (ii) Any particular person is, or may be, liable for any tax imposed 
by section 4971 or 4975, or
    (iii) A particular employee welfare benefit plan, as defined in 
section 3(1) of the Act, meets the applicable requirements of section 
501(c) or 120, together with any completed Department of Labor or 
Pension Benefit Guaranty Corporation form (and supplemental schedules) 
relating to such examination;
    (23) Copies of initial pleadings indicating that the Service intends 
to intervene in a civil action under section 502(h) of the Act;
    (24) Notification of receipt by the Service of a request for 
technical advice as to whether a particular pension, profit-sharing, or 
stock bonus plan, a trust which is a part of such plan, or an annuity or 
bond purchase plan should be disqualified because of fiduciary actions 
subject to part 4 of subtitle B of title I of the Act which may violate 
the exclusive benefit rule of section 401(a);

[[Page 57]]

    (25) Notification of receipt by the National Office of the Service 
of a request by or on behalf of a particular taxpayer for a ruling, 
opinion, variance, or waiver under any provision of title I of the Act 
and a copy of any such ruling, opinion, variance or waiver;
    (26) Notification that the Service proposes to take substantive 
action which would significantly impact on or substantially affect 
collectively bargained plans and a description of such proposed 
substantive action; and
    (27) Notification of receipt by the Service of, and action taken 
with respect to, a request by a particular taxpayer for a ruling under 
section 412(c)(8), 412(e), or 412(f).

Return information disclosed under this paragraph includes the taxpayer 
identity information (as defined in section 6103(b)(6)) of the plan or 
trust, the name and address of the sponsor and administrator of the plan 
or trustee of the trust, and the name and address of the person 
authorized to represent the plan or trust before the Service. Disclosure 
of returns or return information as provided by this paragraph will be 
made only following receipt by the Commissioner of Internal Revenue or 
his delegate of an annual written request for such disclosure by the 
Secretary of Labor or his delegate or the Executive Director of the 
Pension Benefit Guaranty Corporation or his delegate describing the 
categories of returns or return information to be disclosed by the 
Service and the particular purpose for which the returns or return 
information is needed in the administration of title I or IV of the Act, 
and designating by title the officers and employees of the Department of 
Labor or such corporation to whom such disclosure is authorized.
    (b) Additional returns and return information subject to 
disclosure--(1) Returns and return information relating to automatic 
notification. (i) Subject to the requirements of subparagraph (3)(i) of 
this paragraph, officers or employees of the Service may disclose to 
officers and employees of the Department of Labor or the Pension Benefit 
Guaranty Corporation for purposes of, but only to the extent necessary 
in, the administration of title I or IV of the Act additional return and 
return information relating to any item described in paragraph (a) of 
this section.
    (ii) Subject to the requirements of subparagraph (3)(ii) of this 
paragraph, in connection with the disclosure of any item as provided by 
paragraph (a) of this section, officers and employees of the Service may 
disclose to officers and employees of the Department of Labor or the 
Pension Benefit Guaranty Corporation such additional returns and return 
information relating to such item as the Service determines are or may 
be necessary in the administration of title I or IV of the Act.
    (2) Other returns and return information. Subject to the 
requirements of subparagraph (3)(i) of this paragraph, officers or 
employees of the Service may disclose to officers and employees of the 
Department of Labor or the Pension Benefit Guaranty Corporation returns 
and return information (other than returns and return information 
disclosed as provided by paragraph (a) of this section or Sec. 
301.6103(l)(2)-1 or Sec. 301.6103(l)(2)-2 for purposes of, but only to 
the extent necessary in, administration of title I or IV of the Act.
    (3) Procedures. (i) Disclosure of returns or return information by 
officers or employees of the Service as provided by subparagraph (1)(i) 
or (2) of this paragraph will be made only following receipt by the 
Commissioner of Internal Revenue or his delegate of a written request 
for such disclosure by the Secretary of Labor or his delegate or the 
Executive Director of the Pension Benefit Guaranty Corporation or his 
delegate identifying the particular taxpayer by whom such return was 
made or to whom such return information relates, describing the 
particular returns or return information to be disclosed, stating the 
purpose for which the returns or return information is needed in the 
administration of title I or IV of the Act, and designating by title the 
officers and employees of such department or corporation to whom such 
disclosure is authorized.
    (ii) Disclosure of returns or return information by officers or 
employees of the Service as provided by subparagraph (1)(ii) of this 
paragraph will be made only following receipt by the Commissioner of 
Internal Revenue or

[[Page 58]]

his delegate of an annual written request for such disclosure by the 
Secretary of Labor or his delegate or the Executive Director of the 
Pension Benefit Guaranty Corporation or his delegate stating the purpose 
for which the returns or return information is needed in the 
administration of title I or IV of the Act, and designating by title the 
officers and employees of such department or corporation to whom such 
disclosure is authorized.
    (c) Disclosure and use of returns and return information by officers 
and employees of Department of Labor, Pension Benefit Guaranty 
Corporation, and Department of Justice--(1) Use by officers and 
employees of Department of Labor and Pension Benefit Guaranty 
Corporation. Returns and return information disclosed to officers and 
employees of the Department of Labor and the Pension Benefit Guaranty 
Corporation as provided by this section may be used by such officers and 
employees for purposes of, but only to the extent necessary in, 
administration of any provision of title I or IV of the Act, including 
any preparation for any administrative or judicial proceeding (or 
investigation which may result in such a proceeding) authorized by, or 
described in, title I or IV of the Act.
    (2) Disclosure by officers and employees of Department of Labor and 
Pension Benefit Guaranty Corporation to, and use by, other persons, 
including officers and employees of the Department of Justice. (i) 
Returns and return information disclosed to officers and employees of 
the Department of Labor or the Pension Benefit Guaranty Corporation as 
provided by this section may be disclosed by such officers and employees 
to officers and employees of the Department of Justice (including United 
States attorneys) personally and directly engaged in, and for their 
necessary use in, any Federal grand jury proceeding, or preparation for 
any civil or criminal judicial proceeding (or for their necessary use in 
an investigation which may result in such a proceeding), authorized by, 
or described in, title I or IV of the Act.
    (ii) Returns and return information disclosed to officers and 
employees of the Department of Labor, the Pension Benefit Guaranty 
Corporation, and the Department of Justice as provided by this section 
may be disclosed by such officers and employees to other persons, 
including, but not limited to, persons described in subparagraph 
(2)(iii) of this paragraph, but only to the extent necessary in 
connection with administration of the provisions of title I or IV of the 
Act, including a Federal grand jury proceeding, and proper preparation 
for a proceeding (or investigation), described in subparagraph (1) or 
(2)(i). Such disclosures may include, but are not limited to, 
disclosures where necessary--
    (A) To properly obtain the services of persons having special 
knowledge or technical skills;
    (B) To properly interview, consult, depose, or interrogate or 
otherwise obtain relevant information from the taxpayer to whom such 
return or return information relates (or the legal representative of 
such taxpayer) or any witness who may be called to give evidence in the 
proceeding; or
    (C) To properly conduct negotiations concerning, or obtain 
authorization for, settlement or disposition of the proceeding, in whole 
or in part, or stipulations of fact in connection with the proceeding.

Disclosure of a return or return information to a person other than the 
taxpayer to whom such return or return information relates (or the legal 
representative of such taxpayer) to properly accomplish any purpose or 
activity described in this subparagraph should be made, however, only if 
such purpose or activity cannot otherwise properly be accomplished 
without making such disclosure.
    (iii) Among those persons to whom returns and return information may 
be disclosed by officers and employees of the Department of Labor, the 
Pension Benefit Guaranty Corporation, and the Department of Justice as 
provided by subparagraph (2)(ii) of this paragraph are:
    (A) Other officers and employees of the Department of Labor, the 
Pension Benefit Guaranty Corporation, and the Department of Justice;
    (B) Officers and employees of another Federal agency (as defined in 
section 6103(b)(9)) working under the direction

[[Page 59]]

and control of such officers and employees of the Department of Labor, 
the Pension Benefit Guaranty Corporation, or the Department of Justice; 
and
    (C) Court reporters.

Disclosure of returns or return information to other persons by officers 
and employees of the Department of Labor or the Pension Benefit Guaranty 
Corporation as provided by subparagraph (2)(ii) of this paragraph for 
purposes of conducting research, surveys, studies, and publications 
referred to in section 513(a), or authorized by title IV, of the Act 
shall be restricted, however, to disclosure to other officers and 
employees of such department or corporation to whom such disclosure is 
necessary in connection with such conduct or to the taxpayer by whom 
such return was made or to whom such return information relates if the 
return or return information can be associated with, or otherwise 
identify, directly or indirectly, a particular taxpayer.
    (3) Disclosure in judicial proceedings. A return or return 
information disclosed to officers and employees of the Department of 
Labor, the Pension Benefit Guaranty Corporation, or the Department of 
Justice as provided by this section may be entered into evidence by such 
officers or employees in a civil or criminal judicial proceeding 
authorized by, or described in, title I or IV of the Act, provided that, 
in the case of a judicial proceeding described in section 6103(i)(4), 
the requirements of section 6103(i)(4) have first been met.
    (d) Disclosure of returns and return information in connection with 
certain consultations between Departments of the Treasury and Labor. 
Upon general written request to the Commissioner of Internal Revenue by 
the Secretary of Labor, officers and employees of the Service may 
disclose to officers and employees of the Department of Labor such 
returns and return information as may be necessary to properly carry out 
any consultation required by section 3002, 3003, or 3004 of the Act.
    (e) Return information open to public inspection under section 6104. 
Nothing in these regulations shall be construed to deny officers and 
employees of the Department of Labor and the Pension Benefit Guaranty 
Corporation the right to inspect return information available to the 
public under section 6104 of the Code.

(Secs. 6103 and 7805 of the Internal Revenue Code of 1954 (90 Stat. 
1667, 1685, 68A Stat. 917; 26 U.S.C. 6103 and 7805))

[T.D. 7723, 45 FR 65571, Oct. 3, 1980, as amended by T.D. 7757, 46 FR 
6930, Jan. 22, 1981; T.D. 7911, 48 FR 40377, Sept. 7, 1983]