29 U.S.C. § 1310
Each person described in subsection (b) shall provide the corporation annually, on or before a date specified by the corporation in regulations, with-
The persons covered by subsection (a) are each contributing sponsor, and each member of a contributing sponsor's controlled group, of a single-employer plan covered by this subchapter, if-
Any information or documentary material submitted to the corporation pursuant to this section shall be exempt from disclosure under section 552 of title 5, and no such information or documentary material may be made public, except as may be relevant to any administrative or judicial action or proceeding. Nothing in this section is intended to prevent disclosure to either body of Congress or to any duly authorized committee or subcommittee of the Congress.
The information submitted to the corporation under subsection (a) shall include-
For purposes of this subsection:
The term "funding target" has the meaning provided under section 1083(d)(1) of this title.
The term "funding target attainment percentage" has the meaning provided under section 1083(d)(2) of this title.
The term "at-risk status" has the meaning provided in section 1083(i)(4) of this title.
For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 1 of this title.
The corporation shall, on an annual basis, submit to the Committee on Health, Education, Labor, and Pensions and the Committee on Finance of the Senate and the Committee on Education and the Workforce and the Committee on Ways and Means of the House of Representatives, a summary report in the aggregate of the information submitted to the corporation under this section.
1 See References in Text note below.
29 U.S.C. § 1310
EDITORIAL NOTES
REFERENCES IN TEXTSection 1083(h)(2)(C)(iv) of this title, referred to in subsec. (d)(3), was in the original "section 302(h)((2)(C)(iv)" (sic) and was translated as if it had read "section 303(h)(2)(C)(iv)" to reflect the probable intent of Congress.
AMENDMENTS2014-Subsec. (b)(2). Pub. L. 113-97 substituted "section 1083(k)(1)(A) and (B) or 1085a(g)(1)(A) and (B) of this title or section 430(k)(1)(A) and (B) or 433(g)(1)(A) and (B) of title 26" for "section 1083(k)(1)(A) and (B) of this title or section 430(k)(1)(A) and (B) of title 26". 2012-Subsec. (d)(3). Pub. L. 112-141 added par. (3).2008-Subsec. (d)(2)(B). Pub. L. 110-458substituted "section 1083(d)(2)" for "section 1082(d)(2)". 2006-Subsec. (b)(1). Pub. L. 109-280, §505(a), added par. (1) and struck out former par. (1) which read as follows: "the aggregate unfunded vested benefits at the end of the preceding plan year (as determined under section 1306(a)(3)(E)(iii) of this title) of plans maintained by the contributing sponsor and the members of its controlled group exceed $50,000,000 (disregarding plans with no unfunded vested benefits);". Subsec. (b)(2). Pub. L. 109-280, §108(b)(3), formerly §107(b)(3), as renumbered by Pub. L. 111-192 substituted "1083(k)(1)(A) and (B)" for "1082(f)(1)(A) and (B)" and "430(k)(1)(A) and (B)" for "412(n)(1)(A) and (B)".Subsecs. (d), (e). Pub. L. 109-280, §505(b), added subsecs. (d) and (e).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113-97 applicable to years beginning after Dec. 31, 2013, see section 3 of Pub. L. 113-97 set out as a note under section 401 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 2012 AMENDMENT Amendment by Pub. L. 112-141 applicable with respect to plan years beginning after Dec. 31, 2011, except as otherwise provided, see section 40211(c) of Pub. L. 112-141 set out as a note under section 404 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 2008 AMENDMENT Amendment by Pub. L. 110-458 effective as if included in the provisions of Pub. L. 109-280 to which the amendment relates, except as otherwise provided, see section 112 of Pub. L. 110-458 set out as a note under section 72 of Title 26, Internal Revenue Code.
EFFECTIVE DATE OF 2006 AMENDMENT Amendment by section 108(b)(3) of Pub. L. 109-280 applicable to plan years beginning after 2007, see section 108(e) of Pub. L. 109-280 set out as a note under section 1021 of this title. Pub. L. 109-280, title V, §505(c), Aug. 17, 2006, 120 Stat. 946, provided that: "The amendments made by this section [amending this section] shall apply with respect to years beginning after 2007."
EFFECTIVE DATE Pub. L. 103-465, title VII, §772(c), Dec. 8, 1994, 108 Stat. 5044, provided that: "The amendments made by this section [enacting this section] shall be effective on the date of enactment of this Act [Dec. 8, 1994]."
APPLICABILITY OF AMENDMENTS BY SUBTITLES A AND B OF TITLE I OF PUB. L. 109-280For special rules on applicability of amendments by subtitles A (§§101-108) and B (§§111-116) of title I of Pub. L. 109-280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109-280 set out as notes under section 401 of Title 26, Internal Revenue Code.