Title 29 › CHAPTER 18 — EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM › SUBCHAPTER III — PLAN TERMINATION INSURANCE › Subtitle D — Liability › § 1366
Plan administrators of single-employer plans that have at least two contributing sponsors, with at least two not under common control, must notify any contributing sponsor listed in section 1301(a)(2) within 6 months after each plan year. The notice must say that the sponsor, alone or together with its controlled-group members, is a substantial employer for that year.
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Legislative History
Reference
Citation
29 U.S.C. § 1366
Title 29, Labor
Last Updated
Aug 21, 2026
Release point: 119-102