§1365. Annual report of plan administrator — Inbound Citations

Citations to 29 U.S.C. § 1365 as a whole

• 29 U.S.C. § 1362(e)(1)

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  (1) Except as provided in paragraphs (3) and (4), if there is a substantial cessation of operations at a facility in any location, the employer shall be treated with respect to any single employer plan established and maintained by the employer covering participants at such facility as if the employer were a substantial employer under a plan under which more than one employer makes contributions and the provisions of sections 1363, 1364, and 1365 of this title shall apply.