Skip to main content

This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

Submitting Annual Funding Notices

Overview

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:

PBGC
ATTN: Single-Employer AFN Coordinator
445 12th Street SW
Washington, DC 20024-2101

For questions on PBGC requirements regarding the Annual Funding Notice, call 202-229-4070 or email single-employerAFN@pbgc.gov.

Multiemployer Plan Annual Funding Notices: Multiemployer plans have separate reporting and disclosure requirements under ERISA section 101(f).

Last Updated: