20 CFR 345.113

§ 345.113 Execution of contribution reports.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 345.113, § 345.113 Execution of contribution reports, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77837
Permanent ID: ys:prov:77837@1
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Full text

(a) Each contribution report on Form DC-1 shall be signed by hand by: (1) The individual, if the employer is an individual; (2) The president, vice president, or other duly authorized officer, if the employer is a corporation; or (3) A responsible and duly authorized member or officer having knowledge of its affairs if the employer is a partnership or other unincorporated organization. (b) The Form DC-1 may be filed electronically through the Board's authorized agent. If filed electronically, no further authentication is required.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.