plan provider described in subparagraph (A)(i), and except to the extent that employers in the plan are treated as a single employer under subsection (c), each employer in a plan which has a pooled plan provider shall be treated as the plan sponsor with respect to the portion of the plan attributable to employees of such employer (or beneficiaries of such employees). (4) Guidance (A) In general The Secretary shall issue such guidance as the Secretary determines appropriate to carry out the purposes of this subsection, including guidance— (i) to identify the administrative duties and other actions required to be performed by a pooled plan provider under this subsection, (ii) which describes the procedures to be taken to terminate a plan which fails to meet the requirements to be a plan described in paragraph (1), including the actions needed to be taken by any employer in the plan and the proper treatment of such employers and the assets and liabilities of the plan attributable to employees of such employers (or beneficiaries of such employees), and (iii) identifying appropriate cases to which the rules of paragraph (2)(A) will apply to employers in the plan failing to take the actions described in paragraph (1). The Secretary shall take into account under clause (iii) whether the failure of an employer or pooled plan provider to provide any disclosures or other information, or to take any other action, necessary to administer a plan or to allow a plan to meet requirements applicable to the plan under section 401(a) or 408, whichever is applicable, has continued over a period of time that demonstrates a lack of commitment to compliance. (B) Good faith compliance with law before guidance An employer or pooled plan provider shall not be treated as failing to meet any requirement of this subsection if, before the issuance of the guidance under subparagraph (A), the employer or pooled plan provider has complied in good faith with a reasonable interpretation of the provisions of this subsection to which such guidance