29 U.S.C. § 1365 — Annual report of plan administrator

For every plan year^* in which section 1321 of this title applies to a plan, the plan administrator must file an annual report with the corporation on a form the corporation prescribes. The report must identify the plan and plan administrator and include—(1) a copy of every notification required under section 1363 of this title for that year; (2) a statement saying whether any reportable event described in section 1343(b) of this title occurred during the plan year, unless the corporation waives this requirement; and (3) for a multiemployer plan^*, information the corporation decides is needed to enforce subtitle E and requires by regulation. That information may include—(A) a statement certified by the plan's enrolled actuary showing (i) the value of all vested benefits at the end of the plan year and (ii) the value of the plan's assets at that time; (B) a statement certified by the plan sponsor for each outstanding withdrawal-liability claim, as defined in section 1301(a)(12) of this title, showing its value at the end of that plan year and at the end of the preceding plan year; and (C) the number of employers obligated to contribute to the plan and the number required to make withdrawal-liability payments. The report must be filed within six months after the end of the plan year it covers. The corporation must work with the Secretary of the Treasury^* and the Secretary of Labor to try to coordinate the timing and content of reports under this section with reports plan administrators must file with those Secretaries, and possibly combine the reports. This section does not define “plan administrator,“ “reportable event,“ “multiemployer plan,“ “enrolled actuary,“ “vested benefits,“ or “withdrawal liability.“