# § 1366. Annual notification to substantial employers
section 1301(a)(2) of this title
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 that such contributing sponsor (alone or together with members of such contributing sponsor’s controlled group) constitutes a substantial employer for that year.
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**Source Credit**: (Pub. L. 93–406, title IV, § 4066, Sept. 2, 1974, 88 Stat. 1032; Pub. L. 96–364, title IV, § 403(j), Sept. 26, 1980, 94 Stat. 1301; Pub. L. 99–272, title XI, § 11016(a)(5)(C), Apr. 7, 1986, 100 Stat. 271; Pub. L. 101–239, title VII, § 7893(g)(2), Dec. 19, 1989, 103 Stat. 2447.)
## Editorial Notes
### Amendments
1989— inserted “any” before “contributing sponsor of the plan”.
1986— 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”.
1980— inserted provisions excepting a multiemployer plan.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1989 Amendment
Amendment 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
Amendment by effective , with certain exceptions, see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by effective , except as specifically provided, see .