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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 29 U.S.C. § 1366 Annual notification to substantial employers us united_states_code code_section 29 LABOR 18 EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM 1366 29 U.S.C. § 1366 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc29@119-100.zip /us/usc/t29/s1366 data/legal/raw/us/code/title-29/usc29.xml 38efba02ad3759fd4e36997087e267a764b8660c346b5baea0a3750fdbcbf6d0 123f65eaf0f6719b01d66f4a47cd03d5134b66fbd92ae96d7387b67454b98476 0eede631b28f3381ee56caac88627d09779bbd5517e43350338e1f20fa2e6448 2026-07-04 official
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29 U.S.C. § 1366 - Annual notification to substantial employers

Text

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 sponsors controlled group) constitutes a substantial employer for that year.

(Pub. L. 93406, title IV, § 4066, Sept. 2, 1974, 88 Stat. 1032; Pub. L. 96364, title IV, § 403(j), Sept. 26, 1980, 94 Stat. 1301; Pub. L. 99272, title XI, § 11016(a)(5)(C), Apr. 7, 1986, 100 Stat. 271; Pub. L. 101239, title VII, § 7893(g)(2), Dec. 19, 1989, 103 Stat. 2447.)

Notes

Editorial Notes

Amendments1989—Pub. L. 101239 inserted “any” before “contributing sponsor of the plan”. 1986—Pub. L. 99272 substituted “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 sponsors controlled group) constitutes a substantial employer” for “that he is a substantial employer”. 1980—Pub. L. 96364 inserted provisions excepting a multiemployer plan.

Statutory Notes and Related Subsidiaries

Effective Date of 1989 AmendmentAmendment by Pub. L. 101239 effective as if included in the provision of the Single-Employer Pension Plan Amendments Act of 1986, Pub. L. 99272, title XI, to which such amendment relates, see section 7893(h) of Pub. L. 101239, set out as a note under section 1002 of this title.

Effective Date of 1986 AmendmentAmendment by Pub. L. 99272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99272, set out as a note under section 1341 of this title.

Effective Date of 1980 AmendmentAmendment by Pub. L. 96364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.