section 1301(a)(2) of this titleThe 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 that such contributing sponsor (alone or together with members of such contributing sponsor’s controlled group) constitutes a substantial employer for that year.
Pub. L. 93–406, title IV, § 406688 Stat. 1032Pub. L. 96–364, title IV, § 403(j)94 Stat. 1301Pub. L. 99–272, title XI, § 11016(a)(5)(C)100 Stat. 271Pub. L. 101–239, title VII, § 7893(g)(2)103 Stat. 2447(, , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 101–2391989— inserted “any” before “contributing sponsor of the plan”.
Pub. L. 99–2721986— 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”.
Pub. L. 96–3641980— inserted provisions excepting a multiemployer plan.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Pub. L. 101–239Pub. L. 99–272, title XIsection 7893(h) of Pub. L. 101–239section 1002 of this titleAmendment by effective as if included in the provision of the Single-Employer Pension Plan Amendments Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–272section 11019 of Pub. L. 99–272section 1341 of this titleAmendment by effective , with certain exceptions, see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–364section 1461(e) of this titleAmendment by effective , except as specifically provided, see .