Minimum notice

(a) Minimum notice Section 104(a) of the Employee Retirement Income Security Act (29 U.S.C. 1024(a)) is amended— (1) in paragraph (1), by inserting after plan year the following: (or, if applicable, file with the Secretary a notice as described in paragraph (3)(B) for a plan year); and (2) in paragraph (3)— (A) by striking The Secretary and inserting (A) Subject to subparagraph (B), the Secretary; and (B) by adding at the end the following: (B) In the case of any employee welfare benefit plan which is a single-employer plan that is not required to file an annual report for any year, the administrator of the plan shall file with the Secretary a notice containing the following information in relation to such plan for such year: (i) The name of the employer maintaining such plan. (ii) The number of employees covered by such plan. (iii) The aggregate amount of benefits provided by such plan. (iv) The method of funding of such plan (whether such plan is unfunded, insured, or a combination) and, if applicable, the name of any issuers contracted to provide health insurance coverage in connection with such plan. (v) The name of any service providers that rendered services to the plan and received $5,000 or more in compensation, directly or indirectly, from the plan.. (b) Effective dates The amendments made by this section shall apply with respect to plan years ending after January 1, 2027.