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Reportable Events & Large Unpaid Contributions

Overview

Section 4043 of ERISA requires that plan administrators and sponsors notify PBGC of the occurrence of certain events that may present a risk to a plan sponsor’s ability to continue a pension plan. PBGC's regulation on reportable events and large cumulative funding underpayments describes the events and notice requirements in detail (see 29 CFR Part 4043).

In most cases, reporting is due 30 days after the event occurs (i.e., "post-event" reporting).  However, in certain cases involving nonpublic companies with large underfunding, advance notice of certain events must be given to PBGC (See 29 CFR §4043.61 for more information on advanced reporting).

Each event is listed below. For more information about an event, click on the applicable link below.

Reportable Event Post-Event Notice
(Form 10)		 Advance Notice (Form 10-Advance)
Active participant reduction 29 CFR §4043.23 N/A
Failure to make required funding payments 29 CFR §4043.25 N/A
Inability to pay benefits when due 29 CFR §4043.26 N/A
Distribution to a substantial owner 29 CFR §4043.27 N/A
Change in controlled group 29 CFR §4043.29 29 CFR §4043.62
Liquidation 29 CFR §4043.30 29 CFR §4043.63
Extraordinary dividend or stock redemption 29 CFR §4043.31 29 CFR §4043.64
Transfer of benefit liabilities 29 CFR §4043.32 29 CFR §4043.65
Application for minimum funding waiver 29 CFR §4043.33 29 CFR §4043.66
Loan default 29 CFR §4043.34 29 CFR §4043.67
Insolvency or similar settlement 29 CFR §4043.35 29 CFR §4043.68
Large Cumulative Funding Underpayments 10 days after the missed contribution
Total underpayments, with interest, exceed $1 million 29 CFR §4043.81

Reportable Events Reference Sheet for Small Plans

View a quick checklist to help identify possible reportable events for small plans (plans with 100 or fewer participants).  

Illustrative Forms and Filing Instructions

Forms must be prepared and submitted using the 4043 module of PBGC's e-Filing Portal (see below for more information). The pdf versions of the forms available below are for illustrative purposes only.

Type of Reporting Illustrative Forms Filing Instructions Filing Due Date
Forms
Post-Event Notice of Reportable Events

Form 10

Instructions

 30 days after the event occurs
Advance Notice of Reportable Events

Form 10-Advance

Instructions

 30 days before the effective date of the event
Notice of Failure to Make Required Contributions over $1 Million

Form 200

Instructions

 10 days after the due date for the required contribution

e-Filing Portal

PBGC's e-Filing Portal provides a secure application for submitting Form 10, Form 10-Advance and Form 200 information. The application will review filings and generate a list of omissions and inconsistencies prior to submission to ensure that filings are complete.

The web-based application walks the filer through various screens, prompting the filer to answer questions and enter required information. The application identifies whether a question needs to be answered based on the answers to previous questions and skips any unnecessary questions. The application allows filers to, among other things:

  • Save a partially completed filing;
  • Modify information any time prior to submission;
  • Pre-populate a filing with data from a previously submitted filing;
  • Route the filing as needed to facilitate e-certifications; and
  • Review prior filings submitted via the e-Filing Portal.

A user guide includes step-by-step instructions on how to create and manage your e-Filing Portal account.

Login to e-Filing Portal

Filing Assistance

For questions regarding filing reportable events, contact PBGC by sending an email to:

Practitioners may also call our toll-free practitioner number at 1-800-736-2444 (ext. 4070) or 202-229-4070 (DC area). If you are deaf or hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.

Penalties and Enforcement

PBGC regularly monitors compliance with Part 4043.

PBGC's current penalty policy applies to failure to timely file information required by Part 4043. See also ERISA section 4071 and 29 CFR Part 4071.

Staff Responses to Practitioner Questions

Summaries of how PBGC staff has responded to questions about various issues, including questions about ERISA sections 4043 (reportable events) and ERISA 303(k)/IRC 430(k) (liens arising from large missed contributions) are available on PBGC’s Staff Responses to Practitioner Questions webpage. The responses reflect the views of individual staff members and do not represent the official position of PBGC. 

Enrolled Actuaries Meeting Bluebooks - 4043 reporting

In connection with Enrolled Actuaries Meetings, PBGC staff has met with representatives of the Enrolled Actuaries Program Committee to discuss questions relating to these reporting requirements. Summaries of the questions and answers (in PDF format) discussed at the meetings are available here as a public service.

The summaries reflect the views of individual staff members and do not represent the official position of PBGC.

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