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The obligation to pay premiums does not cease immediately on a plan's termination date. The obligation to make premium filings and pay premiums includes the plan year in which plan assets are distributed in satisfaction of all plan benefits or a trustee is appointed under ERISA Section 4042. This means that a premium must be paid through the plan year in which one of these occurrences takes place. As a result, a terminated plan may receive a Past Due Filing Notice if a required premium filing is missing or a Statement of Account if a required premium is late or insufficient.

If you believe no further premiums are due for your plan, see premium contact information on the Premium Filing page.

Find out more about the termination premium that must be paid to PBGC annually for three years after plan termination for certain distress and involuntary pension plan terminations.

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