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.
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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