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ERISA 4010 Reports

ERISA Section 4010 requires that sponsors of certain single-employer underfunded qualified defined benefit pension plans provide specified financial and actuarial information to PBGC annually. ERISA Section 4010 was substantially amended by the Pension Protection Act of 2006 (PPA) and, among other changes, now requires PBGC to submit a summary report, in the aggregate, of the information submitted under ERISA Section 4010 to the Senate Committee on Health, Education, Labor and Pensions, the Senate Committee on Finance, the House Committee on Education and the Workforce and the House Committee on Ways and Means.

Last Updated: November 1, 2021