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29 U.S.C. § 1365 — Annual report of plan administrator
Federal law — U.S. Code and appendices · legal_authorities
For each plan year for which [section 1321 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1321&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1363&num=0&edition=prelim) with respect to such year,
(2) a statement disclosing whether any reportable event (described in section 1343(b) 11 See References in Text note below. 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 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1301/a/12&num=0&edition=prelim)) 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 mont
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Stable record: federal_law:legal_authorities:record_usc_3af8579093b9f35cdfeda80f
Source file: Laws/federal/codes/united-states-code/title-29/section-1365-annual-report-of-plan-administrator--e9a25287dc.md
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Passage SHA-256: 76458cbc792f13201ad99ff7fd67ff580aaf096af49b2a6f8dbd70d032a81b4c
Source location: Title 29, Chapter 18, § 1365; chapter-018-employee-retirement-income-security-program.md
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For each plan year for which [section 1321 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1321&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1363&num=0&edition=prelim) with respect to such year,
(2) a statement disclosing whether any reportable event (described in section 1343(b) 11 See References in Text note below. 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 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1301/a/12&num=0&edition=prelim)) 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Single-employer plans with two or more contributing sponsors** Except as provided in subsection (d), the plan administrator of a single-employer plan which has two or more contributing sponsors at least two of whom are not under common control—
(1) shall notify the corporation of the withdrawal during a plan year of a substantial employer for such plan year from the plan, within 60 days after such withdrawal, and
(2) request that the corporation determine the liability of all persons with respect to the withdrawal of the substantial employer.
The corporation shall, as soon as practicable thereafter, determine whether there is liability resulting from the withdrawal of the substantial employer and notify the liable persons of such liability.
**(b) Computation of liability** Except as provided in subsection (c), any one or more contributing sponsors who withdraw, during a plan year for which they constitute a substantial employer, from a single-employer plan which has two or more contributing sponsors at least two of whom are not under common control, shall, upon notification of such contributing sponsors by the corporation as provided by subsection (a), be liable, together with the members of their controlled groups, to the corporation in accordance with the provisions of [section 1362 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1362&num=0&edition=prelim) and this section. The amount of liability shall be computed on the basis of an amount determined by the corporation to be the amount described in [section 1362 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1362&num=0&edition=prelim) for the entire plan, as if the plan had been terminated by the corporation on the date of
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1363
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Plans covered** Except as provided in subsection (b), this subchapter applies to any plan (including a successor plan) which, for a plan year—
(1) is an employee pension benefit plan (as defined in paragraph (2) of [section 1002 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1002&num=0&edition=prelim)) established or maintained—
(A) by an employer engaged in commerce or in any industry or activity affecting commerce, or
(B) by any employee organization, or organization representing employees, engaged in commerce or in any industry or activity affecting commerce, or
(C) by both,
which has, in practice, met the requirements of part I of subchapter D of chapter 1 of title 26 (as in effect for the preceding 5 plan years of the plan) applicable to the plans described in paragraph (2) for the preceding 5 plan years; or
(2) is, or has been determined by the Secretary of the Treasury to be, a plan described in [section 401(a) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section401/a&num=0&edition=prelim), or which meets, or has been determined by the Secretary of the Treasury to meet, the requirements of [section 404(a)(2) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section404/a/2&num=0&edition=prelim).
For purposes of this subchapter, a successor plan is considered to be a continuation of a predecessor plan. For this purpose, unless otherwise specifically indicated in this subchapter, a successor plan is a plan which covers a group of employees which includes substantially the same employees as a previously established plan, and provides substantially the same benefits as that plan provided.
**(b) Plans not covered** This section does not a
Source: Supplied U.S. Code snapshot — release unconfirmed · 29 U.S.C. § 1321
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Federal law — U.S. Code and appendices · legal_authorities
Page 693
TITLE 29—LABOR
§ 1365
two or more contributing sponsors at least two
of whom are not under common control at the
time such plan is terminated under section
1341(c) or 1342 of this title, or who, at any time
within the 5 plan years preceding the date of
termination, made contributions under the plan.
(b) The corporation shall determine the liabil-
ity with respect to each contributing sponsor
and each member of its controlled group in a
manner consistent with section 1362 of this title,
except that the amount of liability determined
under section 1362(b)(1) of this title with respect
to the entire plan shall be allocated to each con-
trolled group by multiplying such amount by a
fraction—
(1) the numerator of which is the amount re-
quired to be contributed to the plan for the
last 5 plan years ending prior to the termi-
nation date by persons in such controlled
group as contributing sponsors, and
(2) the denominator of which is the total
amount required to be contributed to the plan
for such last 5 plan years by all persons as con-
tributing sponsors,
and section 1368(a) of this title shall be applied
separately with respect to each controlled
group. The corporation may also determine the
liability of each such contributing sponsor and
member of its controlled group on any other eq-
uitable basis prescribed by the corporation in
regulations.
(Pub. L. 93–406, title IV, § 4064, Sept. 2, 1974, 88
Stat. 1031; Pub. L. 96–364, title IV, § 403(i), Sept.
26, 1980, 94 Stat. 1301; Pub. L. 99–272, title XI,
§ 11016(a)(5)(B), Apr. 7, 1986, 100 Stat. 270; Pub. L.
100–203, title IX, § 9312(b)(2)(C)(i), Dec. 22, 1987,
101 Stat. 1330–361; Pub. L. 101–239, title VII,
§ 7881(f)(3)(A), Dec. 19, 1989, 103 Stat. 2440.)
Editorial Notes
AMENDMENTS
1989—
Source: Supplied 2024 U.S. Code historical extraction · 29 U.S.C. § 1365
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.