Execution of contribution reports.

(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]