Reportable events

A reduction in benefits is not considered a plan termination but is a reportable event.

Discusses that change of insurance carrier is not a termination nor a reportable event

PBGC approval is not needed to merge a single employer plan into a multiemployer plan, but such a transaction would be a reportable event.

Plan merger constitutes a reportable event.

Closing plant covering 6% of the employees in the plan is not a reportable event. Failure to pay benefits when due would be a reportable event.