26 U.S. Code § 418A - Notice of reorganization and funding requirements
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(a) Notice requirement
(1) In general
(B) section 418B would require an increase in contributions for such plan year,
the plan sponsor shall notify the persons described in paragraph (2) that the plan is in reorganization and that, if contributions to the plan are not increased, accrued benefits under the plan may be reduced or an excise tax may be imposed (or both such reduction and imposition may occur).
(2) Persons to whom notice is to be given
The persons described in this paragraph are—
(A) each employer who has an obligation to contribute under the plan (within the meaning of section 4212(a) of the Employee Retirement Income Security Act of 1974), and
(3) Overburden credit not taken into account
The determination under paragraph (1)(B) shall be made without regard to the overburden credit provided by section 418C.
(b) Additional requirements
The Pension Benefit Guaranty Corporation may prescribe additional or alternative requirements for assuring, in the case of a plan with respect to which notice is required by subsection (a)(1), that the persons described in subsection (a)(2)—