§ 1310.
(a)
Information required
Each person described in subsection (b) shall provide the corporation annually, on or before a date specified by the corporation in regulations, with—
(1)
such records, documents, or other information that the corporation specifies in regulations as necessary to determine the liabilities and assets of plans covered by this subchapter; and
(2)
copies of such person’s audited (or, if unavailable, unaudited) financial statements, and such other financial information as the corporation may prescribe in regulations.
(b)
Persons required to provide information
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—
(1)
the funding target attainment percentage (as defined in subsection (d)) at the end of the preceding plan year of a plan maintained by the contributing sponsor or any member of its controlled group is less than 80 percent;
(2)
the conditions for imposition of a lien described in 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 have been met with respect to any plan maintained by the contributing sponsor or any member of its controlled group; or
(3)
minimum funding waivers in excess of $1,000,000 have been granted with respect to any plan maintained by the contributing sponsor or any member of its controlled group, and any portion thereof is still outstanding.
(d)
Additional information required
(1)
In general
The information submitted to the corporation under subsection (a) shall include—
(A)
the amount of benefit liabilities under the plan determined using the assumptions used by the corporation in determining liabilities;
(B)
the funding target of the plan determined as if the plan has been in at-risk status for at least 5 plan years; and
(C)
the funding target attainment percentage of the plan.
(2)
Definitions
For purposes of this subsection:
(B)
Funding target attainment percentage
(3)
Pension stabilization disregarded
([Pub. L. 93–406, title IV, § 4010], as added [Pub. L. 103–465, title VII, § 772(a)], Dec. 8, 1994, [108 Stat. 5044]; amended [Pub. L. 109–280, title I, § 108(b)(3)], formerly § 107(b)(3), title V, § 505(a), (b), Aug. 17, 2006, [120 Stat. 819], 946, renumbered [Pub. L. 111–192, title II, § 202(a)], June 25, 2010, [124 Stat. 1297]; [Pub. L. 110–458, title I, § 105(d)], Dec. 23, 2008, [122 Stat. 5105]; [Pub. L. 112–141, div. D, title II, § 40211(b)(3)(D)], July 6, 2012, [126 Stat. 849]; [Pub. L. 113–97, title I, § 102(b)(8)], Apr. 7, 2014, [128 Stat. 1117].)