The trustee of a trust described in section 401 (a) which is exempt from tax under section 501 (a) to which contributions have been paid under a plan on behalf of any owner-employee (as defined in section 401 (c)(3)), and each insurance company or other person which is the issuer of a contract purchased by such a trust, or purchased under a plan described in section 403 (a), contributions for which have been paid on behalf of any owner-employee, shall file such returns (in such form and at such times), keep such records, make such identification of contracts and funds (and accounts within such funds), and supply such information, as the Secretary shall by forms or regulations prescribe.

Every individual on whose behalf contributions have been paid as an owner-employee (as defined in section 401 (c)(3))—

To the extent provided by regulations prescribed by the Secretary, the provisions of this section apply with respect to any payment described in section 219 and to transactions of any trust described in section 408 (a) or under an individual retirement annuity described in section 408 (b).

The Secretary shall require—

The Secretary shall require the plan administrator of each applicable retirement plan (as defined in section 402A) to make such returns and reports regarding designated Roth contributions (as defined in section 402A) to the Secretary, participants and beneficiaries of the plan, and such other persons as the Secretary may prescribe.