Title 29LaborRelease 119-73

§1366 Annual notification to substantial employers

Title 29 › Chapter CHAPTER 18— - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER III— - PLAN TERMINATION INSURANCE › Subtitle Subtitle D— - Liability › § 1366

Last updated Apr 6, 2026|Official source

Summary

If a single-employer plan has at least two contributing sponsors, and at least two of those sponsors are not under common control, the plan’s administrator must notify, within 6 months after the end of each plan year, any contributing sponsor described in section 1301(a)(2) that that sponsor — alone or together with members of its controlled group — is a substantial employer for that year.

Full Legal Text

Title 29, §1366

Labor — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1989—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.

Statutory Notes and Related Subsidiaries

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.

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.

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.

Reference

Citations & Metadata

Citation

29 U.S.C. § 1366

Title 29Labor

Last Updated

Apr 6, 2026

Release point: 119-73