and the reasons for such determination to— (A) the parties to the agreement, (B) active participants of the composite plan who have ceased to accrue or otherwise earn benefits with respect to service with an employer pursuant to paragraph (1), and (C) the Secretary of Labor, the Secretary of the Treasury, and the Pension Benefit Guaranty Corporation. (3) Limitation on retroactive effect This subsection shall not apply to benefits accrued before the date on which notice is provided under paragraph (2). (c) Restriction on accrual of benefits under a composite plan (1) In general In any case in which an employer, under a collective bargaining agreement entered into after February 5, 2018, ceases to have an obligation to contribute to a multiemployer defined benefit plan, no employees employed by the employer may accrue or otherwise earn benefits under any composite plan, with respect to service with that employer, for a 60-month period beginning on the date on which the employer entered into such collective bargaining agreement. (2) Notice of cessation of obligation Within 30 days of determining that an employer has ceased to have an obligation to contribute to a legacy plan with respect to employees employed by an employer that is or will be contributing to a composite plan with respect to service of such employees, the plan sponsor of the legacy plan shall notify the plan sponsor of the composite plan of that cessation. (3) Notice of cessation of accruals Not later than 30 days after determining that an employer has ceased to have an obligation to contribute to a legacy plan, the plan sponsor of the composite plan shall notify the bargaining parties, the active participants affected by the cessation of accruals, the Secretary, the Secretary of Labor, and the Pension Benefit Guaranty Corporation of the cessation of accruals, the period during which such cessation is in effect, and the reasons therefor. (4) Limitation on retroactive effect This subsection shall not apply to benefits accrued before the date on which