Liability
1361Amounts payable by corporation1362Liability for termination of single-employer plans under a distress termination or a termination by corporation1363Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups1364Liability on termination of single-employer plans under multiple controlled groups1365Annual report of plan administrator1366Annual notification to substantial employers1367Recovery of liability for plan termination1368Lien for liability1369Treatment of transactions to evade liability; effect of corporate reorganization1370Enforcement authority relating to terminations of single-employer plans1371Penalty for failure to timely provide required information