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-xxv- Code §6052. Returns regarding payment of wages in the form of group-­term life insurance........................................ 1266 Reg. §1.6052-­1. Information returns regarding payment of wages in the form of group-­term life insurance...... 1266 Reg. §1.6052-­2. Statements to be furnished employees with respect to wages paid in the form of group-­term life insurance.. .......................................................................................................................... 1266 Proposed Reg. §1.6052-­2. Statements to be furnished employees with respect to wages paid in the form of group-­term life insurance................................................................................................. 1267 Code §6053. Reporting of tips................................................................................................................................................. 1267 Reg. §31.6053-­1. Report of tips by employee to employer.. ....................................................................................... 1268 Reg. §31.6053-­2. Employer statement of uncollected employee tax.. ...................................................................... 1269 Reg. §31.6053-­3. Reporting by certain large food or beverage establishments with respect to tips.. .................. 1269 Reg. §31.6053-­4. Substantiation requirements for tipped employees....................................................................... 1277 Subpart D. Information Regarding Health Insurance Coverage Code §6055. Reporting of health insurance coverage.. ....................................................................................................... 1277 Reg. §1.6055-­1. Information reporting for minimum essential coverage.. ............................................................... 1278 Proposed Reg. §1.6055–­1. Information reporting for minimum essential coverage...................................... 1280 Reg. §1.6055-­2. Electronic furnishing of statements................................................................................................... 1281 Proposed Reg. §1.6055–­2. Electronic furnishing of statements.. ..................................................................... 1283 Code §6056. Certain employers required to report on health insurance coverage......................................................... 1283 Reg. §301.6056-­1. Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-­sponsored plans............................................................................. 1283 Reg. §301.6056-­2. Electronic furnishing of statements.. ............................................................................................ 1286 Proposed Reg. §301.6056–­2. Electronic furnishing of statements.. ................................................................ 1287 Subpart E. Registration of and Information Concerning Pension, Etc., Plans Code §6057. Annual registration, etc..................................................................................................................................... 1288 Reg. §301.6057-­1. Employee retirement benefit plans identification of participant with deferred vested retirement benefit........................................................................................................................... 1288 Proposed Reg. §301.6057–­1. Employee retirement benefit plans identification of participant with deferred vested retirement benefit...................................................................................... 1290 Reg. §301.6057-­2. Employee retirement benefit plans notification of change in plan status.. ............................. 1291 Proposed Reg. §301.6057–­2. Employee retirement benefit plans notification of change in plan status.. . 1292 Reg. §301.6057–­3. Required use of magnetic media for filing requirements relating to deferred vested retirement benefit........................................................................................................................... 1292 Code §6058. Information required in connection with certain plans of deferred compensation.. ................................ 1292 Reg. §301.6058-­1. Information required in connection with certain plans of deferred compensation................ 1293 Reg. §301.6058–­2. Required use of magnetic media for filing requirements relating to information required in connection with certain plans of deferred compensation........................................... 1294 Part IV. Signing and Verifying of Returns and Other Documents Code §6061. Signing of returns and other documents......................................................................................................... 1294 Reg. §31.6061-­1. Signing of returns.. ............................................................................................................................. 1294 Reg. §301.6061-­1. Signing of returns and other documents....................................................................................... 1295 Code §6065. Verification of returns........................................................................................................................................ 1295 Reg. §1.6065-­1. Verification of returns.. ........................................................................................................................ 1295 Reg. §31.6065(a)-­1. Verification of returns or other documents.. ............................................................................ 1295 Part V. Time for Filing Returns and Other Documents Code §6071. Time for filing returns and other documents.................................................................................................. 1295 Reg. §1.6071-­1. Time for filing returns and other documents.. .................................................................................. 1295 Proposed Reg. §1.6071-­1. Time for filing returns and other documents.. ....................................................... 1296 Reg. §31.6071(a)-­1. Time for filing returns and other documents............................................................................ 1296 Temporary Reg. §31.6071(a)–­1T. Time for filing returns and other documents........................................... 1297 Proposed Reg. §31.6071(a)–­1. Time for filing returns and other documents................................................ 1297 Reg. §31.6071(a)-­1A. Time for filing returns with respect to the railroad unemployment repayment tax......... 1297