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Reportable events

  • Active Participant Reduction Reportable Events

    Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.)

    • technical update
  • Opinion Letter 76-11

    Transfer of plan assets to another plan does not require PBGC approval, but it is a reportable event requiring notification.

    • document
  • Opinion Letter 81-20

    The sale by a parent corporation with a division that maintains a pension plan with nonforfeitable benefits which are not funded of $1 million or more of an incorporated subsidiary, irrespective of its relative size, results in a reportable event.

    • document
  • Opinion Letter 75-07

    A reportable event takes place with the merger of a single employer plan into a multiemployer plan.

    • document
  • Opinion Letter 85-08

    The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions.

    • document
  • Opinion Letter 76-52

    Sale of divisions resulting in more than 20% reduction in number of plan participants is a reportable event.

    • document