Section 345.113 - 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