Annual reporting

This Technical Update 23-1 provides Pension Benefit Guaranty Corporation (PBGC) guidance on compliance with the annual financial and actuarial information reporting requirements under section 4010 of ERISA and 29 CFR part 4010 of PBGC's regulations. In recognition of the atypical market conditions of late 2022 and early 2023, and the...

This Technical Update 21-1 provides Pension Benefit Guaranty Corporation (PBGC) guidance on the effect of the American Rescue Plan Act of 2021 (ARP), Pub. L. No. 117-2 on annual financial and actuarial reporting under section 4010 of ERISA and part 4010 of PBGC’s regulations. This Technical Update waives 4010 reporting...

4010 Financial Information Reporting Waiver This Technical Update 19-1 provides Pension Benefit Guaranty Corporation ("PBGC") guidance on compliance with the annual financial and actuarial information reporting requirements under Section 4010 of ERISA and part 4010 of PBGC's regulations. This Technical Update waives the requirement (subject to certain conditions) to report...

I. Background Under section 103(f)(2)(C) of ERISA, as amended by the Pension Protection Act of 2006, multiemployer defined benefit pension plans are required to include in the annual report, as of the end of the plan year to which the report relates, "the number of participants under the plan on...