29 U.S.C. § 1366 : US Code - Section 1366: Annual notification to substantial employers

Search 29 U.S.C. § 1366 : US Code - Section 1366: Annual notification to substantial employers

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.