Skip to main content

Practitioners

Funding & Other Notices for Multiemployer Plans

Submitting funding notices and other information (see submission information at bottom)

Annual Funding Notice

(ERISA Sec. 101(f))

All multiemployer defined benefit pension plans must provide an annual funding notice to participants, beneficiaries and other required parties, including PBGC, about the plans' funding status.

  • Plans generally must provide funding notices no later than 120 days after the close of the plan year.
  • Small plans (those with 100 or fewer participants) may provide funding notices no later than the filing of the plan's Form 5500 / 5500-SF annual report, including filing extensions.

Critical or Endangered Notice

(ERISA Sec. 305(b)(3))

A multiemployer plan that is or will be in endangered or critical status for a plan year must notify PBGC not later than 30 days after the date of the annual certification.

An annual certification is filed by the plan's actuary with the IRS no later than 90 days after the beginning of the plan year certifying whether the plan:

  • is in endangered status,
  • is or will be in critical status, and
  • is making progress under its funding improvement or rehabilitation plan.

Other Notices

All multiemployer plans must provide notice to each affected party, including PBGC, of any application for an extension of an amortization period under section 431(d) of the Internal Revenue Code.

Multiemployer plan sponsors must inform PBGC if they elect the special relief provided for under the Preservation of Access to Care for Medicare Beneficiaries and Pension Reform Act of 2010.

How to Send PBGC the Notices

Copies of the notices and documents for PBGC discussed above should be sent to:

PBGC
ATTN: Multiemployer Program Division
1200 K Street NW
Washington, DC 20005-4026

PBGC will also accept electronic copies e-mailed to Multiemployerprogram@PBGC.gov.