PUBLIC LAW 109–280—AUG. 17, 2006
120 STAT. 937
administrative officer, each plan sponsor’s employer identification number, and the plan number of the plan. ‘‘(B) SPECIFIC INFORMATION.—A plan funding notice under paragraph (1) shall include— ‘‘(i)(I) in the case of a single-employer plan, a statement as to whether the plan’s funding target attainment percentage (as defined in section 303(d)(2)) for the plan year to which the notice relates, and for the 2 preceding plan years, is at least 100 percent (and, if not, the actual percentages), or ‘‘(II) in the case of a multiemployer plan, a statement as to whether the plan’s funded percentage (as defined in section 305(i)) for the plan year to which the notice relates, and for the 2 preceding plan years, is at least 100 percent (and, if not, the actual percentages), ‘‘(ii)(I) in the case of a single-employer plan, a statement of— ‘‘(aa) the total assets (separately stating the prefunding balance and the funding standard carryover balance) and liabilities of the plan, determined in the same manner as under section 303, for the plan year for which the latest annual report filed under section 104(a) was filed and for the 2 preceding plan years, as reported in the annual report for each such plan year, and ‘‘(bb) the value of the plan’s assets and liabilities for the plan year to which the notice relates as of the last day of the plan year to which the notice relates determined using the asset valuation under subclause (II) of section 4006(a)(3)(E)(iii) and the interest rate under section 4006(a)(3)(E)(iv), and ‘‘(II) in the case of a multiemployer plan, a statement of the value of the plan’s assets and liabilities for the plan year to which the notice relates as the last day of such plan year and the preceding 2 plan years, ‘‘(iii) a statement of the number of participants who are— ‘‘(I) retired or separated from service and are receiving benefits, ‘‘(II) retired or separated participants entitled to future benefits, and ‘‘(III) active participants under the plan, ‘‘(iv) a statement setting forth the funding policy of the plan and the asset allocation of investments under the plan (expressed as percentages of total assets) as of the end of the plan year to which the notice relates, ‘‘(v) in the case of a multiemployer plan, whether the plan was in critical or endangered status under section 305 for such plan year and, if so— ‘‘(I) a statement describing how a person may obtain a copy of the plan’s funding improvement or rehabilitation plan, as appropriate, adopted under section 305 and the actuarial and financial
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