{"identifier":"/us/usc/t29/s1366","title":29,"num":"\u00a7\u202f1366.","heading":"Annual notification to substantial employers","text":"\u00a7\u202f1366.\nAnnual notification to substantial employers\nThe 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\nsection 1301(a)(2) of this title","url":"https://projectusc.org/usc/t29/s1366.html","content":[{"t":"sec","id":"/us/usc/t29/s1366","children":[{"t":"num","text":"\u00a7\u202f1366."},{"t":"heading","text":"Annual notification to substantial employers"},{"t":"content","text":"\n","children":[{"t":"p","text":"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 ","children":[{"t":"ref","text":"section 1301(a)(2) of this title","href":"/us/usc/t29/s1301/a/2","tail":" that such contributing sponsor (alone or together with members of such contributing sponsor\u2019s controlled group) constitutes a substantial employer for that year."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}