§ 345.113. Execution of contribution reports.
90 words·~1 min read·
/us/cfr/t20/s§ 345.113·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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. [67 FR 13567, Mar. 25, 2002]