Page 539 TITLE 29—LABOR § 1366

1See References in Text note below.

title with respect to which notices of intent to terminate are provided under section 1341(a)(2) of this title

after Dec. 17, 1987, and plan terminations with respect

to which proceedings are instituted by the Pension

Benefit Guaranty Corporation under section 1342 of this

title after that date, see section 9312(d)(1) of Pub. L.

100–203, as amended, set out as a note under section 1301

of this title.

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99–272 effective Jan. 1, 1986,

with certain exceptions, see section 11019 of Pub. L.

99–272, set out as a note under section 1341 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96–364 effective Sept. 26, 1980,

except as specifically provided, see section 1461(e) of

this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1322, 1342, 1362,

1363, 1367, 1368, 1370, 1412 of this title; title 26 section

404.

§ 1365. Annual report of plan administrator

For each plan year for which section 1321 of

this title applies to a plan, the plan administrator shall file with the corporation, on a form

prescribed by the corporation, an annual report

which identifies the plan and plan administrator

and which includes—

(1) a copy of each notification required under

section 1363 of this title with respect to such

year,

(2) a statement disclosing whether any reportable event (described in section 1343(b) 1 of

this title) occurred during the plan year except to the extent the corporation waives such

requirement, and

(3) in the case of a multiemployer plan, information with respect to such plan which the

corporation determines is necessary for the

enforcement of subtitle E of this subchapter

and requires by regulation, which may include—

(A) a statement certified by the plan’s enrolled actuary of—

(i) the value of all vested benefits under

the plan as of the end of the plan year, and

(ii) the value of the plan’s assets as of

the end of the plan year;

(B) a statement certified by the plan sponsor of each claim for outstanding withdrawal

liability (within the meaning of section

1301(a)(12) of this title) and its value as of

the end of that plan year and as of the end

of the preceding plan year; and

(C) the number of employers having an obligation to contribute to the plan and the

number of employers required to make withdrawal liability payments.

The report shall be filed within 6 months after

the close of the plan year to which it relates.

The corporation shall cooperate with the Secretary of the Treasury and the Secretary of

Labor in an endeavor to coordinate the timing

and content, and possibly obtain the combination, of reports under this section with reports

required to be made by plan administrators to

such Secretaries.

(Pub. L. 93–406, title IV, §4065, Sept. 2, 1974, 88

Stat. 1032; Pub. L. 96–364, title I, §106, Sept. 26,

1980, 94 Stat. 1266.)

REFERENCES IN TEXT

Section 1343(b) of this title, referred to in par. (2), was

redesignated section 1343(c) of this title and a new section 1343(b) was added by Pub. L. 103–465, title VII,

§771(b), Dec. 8, 1994, 108 Stat. 5042.

AMENDMENTS

1980—Pub. L. 96–364 inserted provisions in par. (2) respecting waiver by corporation and added par. (3).

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96–364 effective Sept. 26, 1980,

except as specifically provided, see section 1461(e) of

this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1362 of this title.

§ 1366. Annual notification to substantial employers

The plan administrator of each single-employer plan which has at least two contributing

sponsors at least two of whom are not under

common control shall notify, within 6 months

after the close of each plan year, any contributing sponsor of the plan who is described in section 1301(a)(2) of this title that such contributing sponsor (alone or together with members of

such contributing sponsor’s controlled group)

constitutes a substantial employer for that

year.

(Pub. L. 93–406, title IV, §4066, Sept. 2, 1974, 88

Stat. 1032; Pub. L. 96–364, title IV, §403(j), Sept.

26, 1980, 94 Stat. 1301; Pub. L. 99–272, title XI,

§11016(a)(5)(C), Apr. 7, 1986, 100 Stat. 271; Pub. L.

101–239, title VII, §7893(g)(2), Dec. 19, 1989, 103

Stat. 2447.)

AMENDMENTS

1989—Pub. L. 101–239 inserted ‘‘any’’ before ‘‘contributing sponsor of the plan’’.

1986—Pub. L. 99–272 substituted ‘‘each single-employer plan which has at least two contributing sponsors at least two of whom are not under common control’’ for ‘‘each plan under which contributions are

made by more than one employer (other than a multiemployer plan)’’, ‘‘contributing sponsor of the plan’’ for

‘‘any employer making contributions under that plan’’,

and ‘‘that such contributing sponsor (alone or together

with members of such contributing sponsor’s controlled

group) constitutes a substantial employer’’ for ‘‘that he

is a substantial employer’’.

1980—Pub. L. 96–364 inserted provisions excepting a

multiemployer plan.

EFFECTIVE DATE OF 1989 AMENDMENT

Amendment by Pub. L. 101–239 effective as if included

in the provision of the Single-Employer Pension Plan

Amendments Act of 1986, Pub. L. 99–272, title XI, to

which such amendment relates, see section 7893(h) of

Pub. L. 101–239, set out as a note under section 1002 of

this title.

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99–272 effective Jan. 1, 1986,

with certain exceptions, see section 11019 of Pub. L.

99–272, set out as a note under section 1341 of this title.

EFFECTIVE DATE OF 1980 AMENDMENT

Amendment by Pub. L. 96–364 effective Sept. 26, 1980,

except as specifically provided, see section 1461(e) of

this title.