Title 29 › Chapter CHAPTER 18— - EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › Subchapter SUBCHAPTER III— - PLAN TERMINATION INSURANCE › Subtitle Subtitle D— - Liability › § 1366
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.
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Labor — Source: USLM XML via OLRC
Legislative History
Reference
Citation
29 U.S.C. § 1366
Title 29 — Labor
Last Updated
Apr 6, 2026
Release point: 119-73