Code of Federal Regulations · Section
§ 345.113 — Execution Of Contribution Reports
20 C.F.R. § 345.113
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(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.
Authorizing Statute
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Duties and powers of Board45 U.S.C. § 362