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Amended Filings and Disaster Relief

Amended filing

Check this box only if this filing is an amendment to a previously submitted filing for the 2013 plan year.

Note that a Variable-rate Premium reconciliation filing (in which you provide final Premium Funding Target information after having reported an estimated Premium Funding Target) is considered an amended filing. If you amend a comprehensive filing for a reason other than reconciling an estimated Variable-rate Premium and the amended filing shows a lower premium than the amount that was reported in the filing that is being amended, you must provide an explanation of the specific circumstances or events that caused the reduction. See the “Correcting Filings, Reconciling Estimates, Refunding Overpayments” section for more information.

Note – If you are amending a filing for a plan year that did not begin in 2013, the rules in this document do not apply.

Disaster relief

From time to time, when major disasters occur, PBGC grants disaster relief by waiving late filing and payment penalties for certain plans. Disaster Relief Announcements are available through the Resources Page at www.pbgc.gov. If your plan is covered by a PBGC Disaster Relief Announcement for this premium filing, report the four-digit code provided in the applicable Disaster Relief Announcement.