Reporting & Disclosure Overview Review a summary of PBGC, Department of Labor, and IRS reporting and disclosure requirements. Reportable Events and Large Unpaid Contributions Find out reporting requirements for missed contributions and other events that may signal problems with a pension plan or business. 4010 Reporting Certain underfunded plans must electronically report financial and actuarial information to PBGC. Find out more and how PBGC can help. Section 4063 Notices Notice to PBGC may be required when a contributing sponsor of a single-employer plan ceases operations at a facility or when a substantial employer withdraws from a multiple employer plan. Find out more. Annual Funding Notices Find information about the funding notices that single-employer and multiemployer plans must give to PBGC and plan participants. Last Updated: August 25, 2021 Reporting & Disclosure Overview Review a summary of PBGC and Department of Labor reporting and disclosure requirements.