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Practitioners

Proposed Expanded Missing Participants Program Draft Forms and Instructions

On September 20, 2016, PBGC issued a proposed rule that would expand its existing Missing Participants Program to cover terminated 401(k) and other defined contribution plans and certain defined benefit plans that are not currently covered by the Program. Below are the proposed draft forms and instructions for review:

Single-Employer Plans Insured by PBGC Draft Form and Related Schedules Draft Instructions
Defined Contribution Plans Draft Form and Related Schedules Draft Instructions
Multiemployer Defined Benefit Plans Insured by PBGC Draft Form and Related Schedules Draft Instructions
Defined Benefit Plans Not Insured by PBGC Draft Form and Related Schedules Draft Instructions

 

These forms are for information purposes only. PBGC-insured single-employer plans in the process of doing a standard termination should use the current forms to report missing participants.