(1) General rule
Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of ) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary.
(2) Contents
The registration statement required by paragraph (1) shall set forth—
(A) the name of the plan,
(B) the name and address of the plan administrator,
(C) the name and taxpayer identifying number of each participant in the plan—
the name and taxpayer identifying number of each participant in the plan—
(i) who, during such plan year, separated from the service covered by the plan,
(ii) who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and
(iii) with respect to whom retirement benefits were not paid under the plan during such plan year,
(D) the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
(E) such other information as the Secretary may require.
At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary that he has complied with the requirement contained in subsection (e).
(1) any change in the name of the plan,
(2) any change in the name or address of the plan administrator,
(3) the termination of the plan, or
(4) the merger or consolidation of the plan with any other plan or its division into two or more plans.
(1) any plan to which subsection (a) applies, and
(2) any other plan (including any governmental plan or church plan (within the meaning of section 414)),
January 1, 1974
The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security.
Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.
(1) In general
The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.
(2) Plans to which more than one employer contributes
This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection.
In the case of annuity contracts to which this section applies and to which applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974.