§1365 Annual report of plan administrator

Summary

When section 1321 applies for a plan year, the plan administrator must file an annual report with the corporation on the form the corporation gives. The report must identify the plan and who runs it. The report must include a copy of every notice the plan sent that year under section 1363, a statement saying whether any reportable event listed in section 1343(b) happened that year (unless the corporation waives that), and, for multiemployer plans, whatever information the corporation needs to enforce subtitle E and makes a rule for. That may include an enrolled actuary’s certified values for vested benefits and assets at year end; a sponsor’s certified list of outstanding withdrawal liability claims and their values at the end of that year and the prior year; and the count of employers who must contribute and who must pay withdrawal liability.