(a) Notwithstanding any other provision in this part, when the President of the United States declares that, under the Disaster Relief Act of 1974, as amended (42 U.S.C. 5121, 5122(2), 5141(b)), a major disaster exists, the Executive Director of the PBGC (or his or her designee) may, by issuing one or more notices of disaster relief, extend by up to 180 days the due date for—

(b) The due date extension or extensions described in paragraph (a) of this section shall apply only to plan terminations with respect to which the principal place of business of the contributing sponsor or the plan administrator, or the office of the service provider, bank, insurance company, or other person maintaining the information necessary to file the standard or distress termination notice, issue notices of plan benefits or benefit distribution, or complete the distribution of plan assets (as applicable), is within a designated disaster area.

(c) The standard or distress termination notice or the post-distribution certification shall identify the termination as being qualified for the due date extension.