ERISA section 101(f) provides annual funding notice requirements for single-employer and multiemployer plans.
Single-Employer Plan Annual Funding Notices: Under section 101(f) of ERISA and guidance issued by the Department of Labor, starting with plan years beginning on or after January 1, 2008, single-employer plans with liabilities that exceed plan assets by more than $50 million must provide PBGC with a copy of the Annual Funding Notice by the Annual Funding Notice due date. Single-employer plans with liabilities that exceed plan assets by $50 million or less must provide PBGC with a copy of the Annual Funding Notice within 30 days of receiving a written request from PBGC. See Department of Labor regulations at 29 CFR 2520.101-5(j) (see also the final rule published in 80 FR 5626).
Single-employer plans required to provide PBGC with a copy of the Annual Funding Notice should email it to single-employerAFN@pbgc.gov, or send it to:
ATTN: Single-Employer AFN Coordinator
1200 K Street, NW, Suite 270
Washington, DC 20005-4026
For questions on PBGC requirements regarding the Annual Funding Notice, call 202-326-4070 or email single-employerAFN@pbgc.gov.
Multiemployer Plan Annual Funding Notices: Multiemployer plans have separate reporting and disclosure requirements under ERISA section 101(f).