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4010 Reporting

One-time 4010 Filing Waiver

Please see Technical Update 23-1 for information about a filing waiver applicable for 2023 and 2024 information years for filers meeting specified criteria.

Pre-Filing Consultation Available

PBGC staff is available to help filers, especially first-time filers, understand the filing requirements. During a pre-filing consultation, we will provide an overview of the process, share helpful tips on how to use the e-filing software and how to avoid common errors. To schedule a pre-filing consultation, email or call (202) 229-3075.

4010 Reporting Information


Section 4010 of ERISA requires certain underfunded plans to report identifying, financial and actuarial information to PBGC. PBGC's 4010 regulation describes the reporting requirements in detail (see 29 CFR Part 4010).

Summary of e-filing requirements

4010 information must be submitted electronically using the e-4010 module of PBGC's e-Filing Portal. The e-Filing Portal user manual provides step-by-step instructions on how to create and manage your e-Filing Portal account.

Additional information to assist in the preparation of 4010 filings follows:

  • Overview - This is a high level overview of how the e-4010 module works
  • Appendix 1 (Form) - This form is for illustrative purposes only. It presents a summary of the questions asked and the data required to be entered on the multiple screens in one easily readable, printable format.
  • Appendix 2 (Instructions) - This is a summary of the "help text" that displays on each 4010-related screen when the filer clicks the "help" button. In addition to describing how the application works, this summary provides detailed guidance on the information that must be reported.
  • Appendix 3 (Screen shots) - These illustrate what a filer sees when using the e-4010 module.


For determining Benefit Liabilities to be reported under 4010

Filing assistance

For assistance, contact the PBGC by sending an email to or by calling our toll-free practitioner number at 1-800-736-2444 extension 4070 or 202-229-4070 (DC area). TTY/ASCII users may call 711.

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