§ 1365. Annual report of plan administrator

For each plan year for which section 1321 of this title 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) a copy of each notification required under section 1363 of this title with respect to such year,
• (2) a statement disclosing whether any reportable event (described in section 1343(b) 1 1 See References in Text note below. 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) a statement certified by the plan sponsor of each claim for outstanding withdrawal liability (within the meaning of section 1301(a)(12) of this title ) 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.