---
kind: "section"
citation: "29 U.S.C. § 1346"
title: "29"
title_heading: "Labor"
number: "1346"
heading: "Reports to trustee"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/29/1346"
units:
  - "Chapter 18 — Employee Retirement Income Security Program"
  - "Subchapter III — Plan Termination Insurance"
  - "Subtitle C — Terminations"
---

# §1346. Reports to trustee


The corporation and the plan [administrator](/usc/29/1301.md?p=a-1) of any plan to be terminated under this subtitle shall furnish to the trustee such information as the corporation or the plan [administrator](/usc/29/1301.md?p=a-1) has and, to the extent practicable, can obtain regarding—

- (1) the amount of benefits payable with respect to each participant under a plan to be terminated,
- (2) the amount of [basic benefits](/usc/29/1301.md?p=a-6) guaranteed under section [1322](/usc/29/1322.md) or [1322a](/usc/29/1322a.md) of this title which are payable with respect to each participant in the plan,
- (3) the present value, as of the time of termination, of the aggregate amount of [basic benefits](/usc/29/1301.md?p=a-6) payable under section [1322](/usc/29/1322.md) or [1322a](/usc/29/1322a.md) of this title (determined without regard to [section 1322b of this title](/usc/29/1322b.md)),
- (4) the fair market value of the assets of the plan at the time of termination,
- (5) the computations under [section 1344 of this title](/usc/29/1344.md), and all actuarial assumptions under which the items described in paragraphs [(1)](#1) through [(4)](#4) were computed, and
- (6) any other information with respect to the plan the trustee may require in order to terminate the plan.

## Source credit

(Pub. L. 93–406, title IV, § 4046, Sept. 2, 1974, 88 Stat. 1028; Pub. L. 96–364, title IV, § 403(e), Sept. 26, 1980, 94 Stat. 1301.)

## Notes

### Editorial Notes

### Amendments

1980—Par. (2). Pub. L. 96–364, § 403(e)(1), inserted “basic” before “benefits” and “or 1322a” after “1322”.

Par. (3). Pub. L. 96–364, § 403(e), inserted “basic” before “benefits” and “or 1322a” after “1322”, and substituted “1322b” for “1322(b)(5)”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1980 Amendment

Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.