29 U.S. Code § 1422 - Notice of reorganization and funding requirements
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(B) section 1423 of this title 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) The persons described in this paragraph are—
(A) each employer who has an obligation to contribute under the plan (within the meaning of section 1381 (h)(5) of this title), and
(3) The determination under paragraph (1)(B) shall be made without regard to the overburden credit provided by section 1424 of this title.
(b) The 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) of this section, that the persons described in subsection (a)(2) of this section—