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Funding & Other Notices

Submitting funding notices and other information on multiemployer plans

Federal law requires all multiemployer defined benefit pension plans to provide an annual funding notice to participants, beneficiaries and other required parties, including the PBGC, about the plans’ funding status. Federal law also requires that all multiemployer plans provide notice to each affected party of any application for an extension of an amortization period in accordance with section 431(d) of the Internal Revenue Code. The PBGC is included in the definition of an affected party. In addition, federal law requires that a multiemployer plan that is or will be in endangered or critical status for a plan year notify the PBGC not later than 30 days after the date of the annual certification. Further, multiemployer plan sponsors must inform the 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.

Copies of these documents should be sent to:

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

PBGC will also accept electronic copies e-mailed to