Public Law 119-73 (01/23/2026)

29 U.S.C. § 1365

Annual report of plan administrator

section 1321 of this titleFor each plan year for which applies to a plan, the plan administrator shall file with the corporation, on a form prescribed by the corporation, an annual report which identifies the plan and plan administrator and which includes—
(1)
section 1363 of this title a copy of each notification required under with respect to such year,
(2)
1
1 See References in Text note below.
a statement disclosing whether any reportable event (described in section 1343(b)  of this title) occurred during the plan year except to the extent the corporation waives such requirement, and
(3)
in the case of a multiemployer plan, information with respect to such plan which the corporation determines is necessary for the enforcement of subtitle E and requires by regulation, which may include—
(A)
a statement certified by the plan’s enrolled actuary of—
(i)
the value of all vested benefits under the plan as of the end of the plan year, and
(ii)
the value of the plan’s assets as of the end of the plan year;
(B)
section 1301(a)(12) of this title a statement certified by the plan sponsor of each claim for outstanding withdrawal liability (within the meaning of ) and its value as of the end of that plan year and as of the end of the preceding plan year; and
(C)
the number of employers having an obligation to contribute to the plan and the number of employers required to make withdrawal liability payments.
The report shall be filed within 6 months after the close of the plan year to which it relates. The corporation shall cooperate with the Secretary of the Treasury and the Secretary of Labor in an endeavor to coordinate the timing and content, and possibly obtain the combination, of reports under this section with reports required to be made by plan administrators to such Secretaries.

Pub. L. 93–406, title IV, § 406588 Stat. 1032Pub. L. 96–364, title I, § 10694 Stat. 1266(, , ; , , .)

Editorial Notes

References in Text

Section 1343(b) of this titlesection 1343(c) of this titlePub. L. 103–465, title VII, § 771(b)108 Stat. 5042, referred to in par. (2), was redesignated and a new section 1343(b) was added by , , .

Amendments

Pub. L. 96–3641980— inserted provisions in par. (2) respecting waiver by corporation and added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date of 1980 Amendment

Pub. L. 96–364section 1461(e) of this titleAmendment by effective , except as specifically provided, see .