Page:United States Statutes at Large Volume 88 Part 1.djvu/988

 944

Ante,

PUBLIC LAW 93-406-SEPT. 2, 1974

p. 9 2 5.

[88 STAT.

"(2) CONTENTS.—The registration statement required by paragraph (1) shall set forth— " (A) the name of the plan, " (B) the name and address of the plan administrator, " (C) the name and taxpayer identifying number of each participant in the plan— " (i) who, during such plan year, separated from the service covered by the plan, "(ii) who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and "(iii) with respect to whom retirement benefits were not paid under the plan during such plan year, " (D) the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and " (E) such other information as the Secretary or his delegate may require. At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary or his delegate that he has complied with the requirement contained in subsection (e). " (b) NOTIFICATION or CHANGE I N STATUS.—Any plan administrator required to register under subsection (a) shall also notify the Secretary or his delegate, at such time as may be prescribed by regulations, of— " (1) any change in the name of the plan, "(2) any change in the name or address of the plan administrator, " (3) the termination of the plan, or "(4) the merger or consolidation of the plan with any other plan or its division into two or more plans. "(c) VOLUNTARY REPORTS.—To the extent provided in regulations prescribed by the Secretary or his delegate, the Secretary or his delegate may receive from— " (1) any plan to which subsection (a) applies, and "(2) any other plan (including any governmental plan or church plan (within the meaning of section 414)), such information (including information relating to plan years beginning before January 1, 1974) as the plan administrator may wish to file with respect to the deferred vested benefit rights of any participant separated from the service covered by the plan during any plan year. " (d) TRANSMISSION OF INFORMATION TO SECRETARY OF HEALTH, EDUCATION, AND WELFARE.—The Secretary or his delegate shall trans-

mit copies of any statements, notifications, reports, or other information obtained by him under this section to the Secretary of Health, Education, and Welfare. "(e) INDIVIDUAL STATEMENT TO PARTICIPANT.—Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. "(f)

REGULATIONS.—

"(1) IN GENERAL.—The Secretary, after consultation with the Secretary of Health, Education, and Welfare, may prescribe such regulations as may be necessary to carry out the provisions of this section. " (2) PLANS TO WHICH MORE THAN ONE EMPLOYER CONTRIBUTES.—

This section shall apply to any plan to which more than one

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