Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
50 lines
3.2 KiB
Markdown
50 lines
3.2 KiB
Markdown
---
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type: "LegalText"
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title: "29 U.S.C. § 1366"
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description: "Annual notification to substantial employers"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 29
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title_name: "LABOR"
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chapter_number: "18"
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chapter_name: "EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM"
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section: "1366"
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citation: "29 U.S.C. § 1366"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc29@119-100.zip"
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source_identifier: "/us/usc/t29/s1366"
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source_file: "data/legal/raw/us/code/title-29/usc29.xml"
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source_hash: "38efba02ad3759fd4e36997087e267a764b8660c346b5baea0a3750fdbcbf6d0"
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raw_snapshot_hash: "123f65eaf0f6719b01d66f4a47cd03d5134b66fbd92ae96d7387b67454b98476"
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text_hash: "0eede631b28f3381ee56caac88627d09779bbd5517e43350338e1f20fa2e6448"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 29 U.S.C. § 1366 - Annual notification to substantial employers
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## Text
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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.
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(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.)
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## Notes
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Editorial Notes
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Amendments1989—Pub. L. 101–239 inserted “any” before “contributing sponsor of the plan”. 1986—Pub. L. 99–272 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 sponsor’s controlled group) constitutes a substantial employer” for “that he is a substantial employer”. 1980—Pub. L. 96–364 inserted provisions excepting a multiemployer plan.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1989 AmendmentAmendment by Pub. L. 101–239 effective 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) of Pub. L. 101–239, set out as a note under section 1002 of this title.
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Effective Date of 1986 AmendmentAmendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title.
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Effective Date of 1980 AmendmentAmendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.
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