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Technical Update 00-1: PBGC Extension of Section 4010 Reporting Deadline

Technical Update Number:

Employers maintaining defined benefit plans with large amounts of underfunding must submit financial and actuarial information annually to the Pension Benefit Guaranty Corporation. (See Section 4010 of ERISA and 29 CFR Part 4010.) Reports are due 105 days after the end of the "information year" (generally the calendar year).

PBGC is granting an automatic one-day extension for reporting by controlled groups whose 105-day reporting period includes February 29, 2000. For example, for a filer with a fiscal year that ended November 30, 1999, the 105th day after the end of the fiscal year is Tuesday, March 14, 2000. This Technical Update extends that filing deadline until Wednesday, March 15, 2000. For calendar year filers, Friday, April 14, 2000, is the 105th day after the end of the calendar year. Because the 106th day falls on a Saturday, this Technical Update extends the filing deadline until Monday, April 17, 2000. Existing rules extend a filing date that falls on a weekend or Federal holiday to the next day that is not a weekend or Federal holiday.

Filers do not have to make a request to take advantage of this automatic extension of the due date. This extension applies only to Section 4010 filings, and not to any other PBGC reporting or disclosure requirements.