Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
60 lines
3.2 KiB
Markdown
60 lines
3.2 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6039I"
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description: "Returns and records with respect to employer-owned life insurance contracts"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "61"
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chapter_name: "INFORMATION AND RETURNS"
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section: "6039I"
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citation: "26 U.S.C. § 6039I"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6039I"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8c22c5b576bb89ca59dd21c4a7b8f0e4e5a45c73195ab57527f97f71a23df40d"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "1bb72f18f475be61153ccaeffedc0d72295dda0ba88efa627f73f5a832b7c8e1"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6039I - Returns and records with respect to employer-owned life insurance contracts
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## Text
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(a) In general Every applicable policyholder owning 1 or more employer-owned life insurance contracts issued after the date of the enactment of this section shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) showing for each year such contracts are owned—
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(1) the number of employees of the applicable policyholder at the end of the year,
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(2) the number of such employees insured under such contracts at the end of the year,
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(3) the total amount of insurance in force at the end of the year under such contracts,
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(4) the name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged, and
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(5) that the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).
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(b) Recordkeeping requirement Each applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and section 101(j) are met.
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(c) Definitions Any term used in this section which is used in section 101(j) shall have the same meaning given such term by section 101(j).
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(Added Pub. L. 109–280, title VIII, § 863(b), Aug. 17, 2006, 120 Stat. 1023.)
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## Notes
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Editorial Notes
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References in TextThe date of the enactment of this section, referred to in subsec. (a), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.
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Statutory Notes and Related Subsidiaries
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Effective DateSection applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in section 1035 of this title for a contract issued on or prior to that date, and any material change to cause the contract to be treated as a new contract, with exception in the case of a master contract, see section 863(d) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 101 of this title.
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