29 U.S. Code § 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.

Source

(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. 101–239inserted “any” before “contributing sponsor of the plan”.
1986—Pub. L. 99–272substituted “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. 96–364inserted provisions excepting a multiemployer plan.
Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239effective 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) ofPub. L. 101–239, set out as a note under section 1002 of this title.
Effective Date of 1986 Amendment

Amendment by Pub. L. 99–272effective Jan. 1, 1986, with certain exceptions, see section 11019 ofPub. L. 99–272, set out as a note under section 1341 of this title.
Effective Date of 1980 Amendment

Amendment by Pub. L. 96–364effective Sept. 26, 1980, except as specifically provided, see section 1461 (e) of this title.

 

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