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4010 Reporting

Recent Changes to 4010 Filing Process

On February 1, 2024, PBGC launched a new and improved e-Filing Portal. The new portal is used to prepare and submit certain documents and filings to PBGC, including 4010 filings. Key changes include a new, more secure, login process and a streamlined look and feel across all applications. For more information about how the revised login procedure affects PBGC’s e-Filing Portal, see FAQs. The e-Filing Portal User Guide also contains useful information.

For information about how these changes affect 4010 filings specifically, see the 4010 filing instructions.


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).

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

4010 Reporting Requirements

The 4010 filing instructions provide details about the information required to be submitted and how the information is entered into the e-Filing Portal. The instructions include an illustrative form so that you can see a summary of the questions that will appear on the screens in a more traditional “form” format.

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 Portal and how to avoid common errors. To schedule a pre-filing consultation, email or call (202) 229-3075.

Log in to PBGC's e-Filing Portal

4010 information must be submitted electronically using PBGC’s e-Filing Portal. That portal provides a secure application for submitting 4010 information. The application will review filings and generate a list of omissions and inconsistencies before submission to ensure filings are complete.

Log in to e-Filing Portal

Assumptions for Determining Benefit Liabilities

ERISA 4044 assumptions must be used when to determining benefit liabilities required to be reported under 4010. Key assumptions include:

Filing assistance

For assistance with a 4010 filing or questions about ERISA 4010, contact PBGC:

  • By email:
  • By phone: (800) 736-2444, extension 4070. If you are deaf or hard of hearing, or have a speech disability, dial 7-1-1 to access telecommunications relay services.
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