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Technical Update 04-1: 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).

The PBGC is granting an automatic one-day extension for reporting by controlled groups whose 105-day reporting period includes February 29, 2004. For example, for a calendar year filer, this Technical Update extends the filing deadline from Wednesday, April 14, 2004 (the 105th day after the end of the Information Year) to Thursday, April 15, 2004. Note that, as always, 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.