Full text
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and
if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Division V for the claim period, and