Reporting requirements
| Requirements cite | Who reports | Reporting description | Type of information | Report frequency |
|---|---|---|---|---|
| Premiums ERISA §§ 4006 & 4007 29 CFR Parts 4006 & 4007 |
Multiemployer; Single-employer | Premium filing | Information underlying premium determination and other plan-related information. | Annually |
| 4010 Reporting ERISA § 4010 29 CFR Part 4010 |
Single-employer | Annual financial and actuarial information reporting | Identifying and financial information about plans and members. Actuarial information about plans. | Underfunded plans meeting specified criteria, annually |
| Reportable Events and Large Missed Contribution Reports ERISA § 4043 29 CFR Part 4043 |
Single-employer | Forms 10 and 10-Advance - Notice of reportable events | Information relating to the event, the plan, and the controlled group. | Required only if specified event occurs. |
| Single-employer | Form 200 - Notice of missed large required contributions | Information about the plan and controlled group and details about missed contributions. | Required only if aggregate missed contributions exceed $1 million. | |
| Other Reports ERISA § 302(f)(4), §§ 4062(e) & 4063(a) |
Single-employer | Reporting following a substantial cessation of operations | Information about a substantial cessation of operations and an employer’s election to make additional contributions to an affected plan. | Rarely required |
| Single-employer | Reporting of withdrawal of substantial employer | Information needed for PBGC to determine the resulting liability. | Rarely required | |
| Standard Terminations ERISA §§ 4041 & 4050 29 CFR Parts 4041 & 4050 |
Single-employer | Form 500 - Standard termination notice | Information about proposed termination. | One-time filing upon termination |
| Single-employer | Form 501 - Post-distribution certification | Documentation that assets have been distributed. | One-time filing upon termination | |
| Distress Terminations ERISA §§ 4041 & 4050 29 CFR Parts 4041 & 4050 |
Single-employer | Form 600 – Distress terminations notice of intent to terminate (NOT) |
Information about plan, sponsor/controlled group and proposed termination and demonstration that distress criteria have been satisfied. | One-time filing upon termination |
| Single-employer | Notice of request to bankruptcy court to approve termination | This provides notice of a sponsor’s/controlled group member’s request to Bankruptcy Court to approve the plan termination based upon a reorganization test. | One-time filing upon termination | |
| Single-employer | Form 601 (and Schedule EA D) - Distress termination notice | This form provides information on the plan and sufficiency of plan assets to provide benefits. | One-time filing upon termination | |
| Single-employer | Form 602 - Post-distribution certification for distress termination | This form certifies that the distribution of plan assets has been properly completed and the plan is sufficient for guaranteed benefits. | One-time filing upon termination | |
| PBGC Missing Participant Program ERISA § 4050 29 CFR Part 4050 |
Single-employer covered plans with missing participants | Form MP-100 for insured single-employer defined benefit plans | Information about missing participants and the benefits to which they’re entitled, including whereabouts of any group annuity contract. Mandatory as part of standard termination. | One-time filing upon termination |
| Defined contribution plans with missing participants | Form MP-200 for defined contribution plans | Information about missing participants and their account balances or financial institution where balance was transferred. | One-time filing upon termination | |
| Uncovered defined benefit plans | Form MP-300 for small professional service defined benefit plans | Same as Form MP-100, but voluntary. | One-time filing upon termination | |
| Multiemployer | Form MP-400 for PBGC-insured multiemployer defined benefit plans | Same as Form MP-100. | One-time filing upon termination | |
| Duties of Plan Sponsor Following Mass Withdrawal ERISA § 4281 29 CFR Part 4281 |
Multiemployer | Notice of benefit reductions | Information related to benefit reductions resulting from a mass withdrawal (and plan amendment). | Upon mass withdrawal |
| Multiemployer | Notice of benefit restoration | Notice that plan participants’ and beneficiaries’ benefits will be restored to levels before reduction following a plan amendment. | Upon mass withdrawal | |
| Multiemployer | Notice of insolvency | Notice that the plan is predicted to become insolvent in a certain plan year. | Upon mass withdrawal | |
| Multiemployer | Notice of insolvency benefit level | Information about how the plan’s pending insolvency will impact benefits. | Upon mass withdrawal | |
| Special Financial Assistance ERISA § 4262 29 CFR Part 4262 |
Multiemployer plans that received special financial assistance (SFA) | Annual statement of compliance | Information to demonstrate the plan’s adherence to conditions of receipt of SFA. | Annually |
| Termination of Multiemployer Plans ERISA § 4041A 29 CFR Part 4041A |
Multiemployer | Notice of termination | Information about proposed termination. | One-time filing upon termination |
| Merger or Transfer ERISA § 4231 29 CFR Part 4231 |
Multiemployer | Notification of merger or transfer | Information about a proposed merger or transfer between Multiemployer plans. | Upon proposed merger or transfer |
| Duties of the Plan Sponsor of an Insolvent Plan ERISA § 4245 29 CFR Part 4245 |
Multiemployer | Notice of insolvency | Notice that the plan is predicted to become insolvent in a certain plan year. | Upon insolvency |
| Multiemployer | Notice of insolvency benefit level | Notice of how the plan’s pending insolvency will impact benefits. | Upon insolvency | |
| Notice, Collection, and Redetermination of Withdrawal Liability ERISA § 4219 29 CFR Part 4219 |
Multiemployer | Notice of mass withdrawal | Information about the withdrawal and its effects on the plan. | Upon withdrawal |
| Multiemployer | Notice of liability | Notice of assessment of withdrawal liability. | Upon withdrawal | |
| Liability for Single-employer Plan Termination 29 CFR Part 4062.6 |
Single-employer | Notice that net worth of a contributing sponsor or member of controlled group believes employer liability upon plan termination exceeds 30 percent of the employer’s net worth | Information about net worth of filer. | Upon termination |
| Disclosure to Affected Parties Upon Request of Distress or Involuntary Termination (Covered single-employer defined benefit plans) ERISA §§ 4041 & 4042 29 CFR Parts 4041 & 4042 |
Single-employer | Disclosure of information in distress and PBGC-initiated termination information | Information about reports submitted to PBGC. | Upon distress and involuntary terminations |
| Premium Filing for Distress & Involuntary Terminations ERISA § 4006(a)(7) 29 CFR Parts 4006 and 4007 |
Single-employer | Form T – Termination premium filing | Information underlying termination premium determination. | Upon termination, rarely required |
Disclosure requirements
| Requirements cite | Who discloses | Disclosure description | Type of information | Disclosure frequency |
|---|---|---|---|---|
| Standard Terminations ERISA §§ 4041 & 4050 29 CFR Parts 4041 & 4050 |
Single-employer | Notice of intent to terminate | Information about proposed termination (e.g., process, timing, impact on participants). | One-time notice, upon termination |
| Distress Terminations ERISA §§ 4041 & 4050 29 CFR Parts 4041 & 4050 |
Single-employer | Notice of intent to terminate to affected parties other than PBGC | Information about proposed termination (e.g., process, timing, impact on participants). | One-time notice, upon termination |
| Single-employer | Disclosure of termination information | Information already submitted to PBGC in connection with a distress termination. | One-time notice, upon termination | |
| Duties of Plan Sponsor Following Mass Withdrawal ERISA § 4281 29 CFR Part 4281 |
Multiemployer | Notice of benefit reductions | Information related to benefit reductions resulting from a mass withdrawal (and plan amendment). | Upon mass withdrawal |
| Multiemployer | Notice of benefit restoration | Notice that plan participants’ and beneficiaries’ benefits will be restored to levels before reduction following a plan amendment. | Upon mass withdrawal | |
| Multiemployer | Notice of insolvency benefit level | Information about how the plan’s pending insolvency will impact benefits. | Upon mass withdrawal | |
| Special Financial Assistance ERISA § 4262 29 CFR Part 4262 |
Multiemployer plans that suspended benefits | Notice of benefit reinstatement | Information about restored benefits and make-up payments. | One-time notice upon termination |
| Partitions ERISA § 4233 29 CFR Part 4233 |
Multiemployer | Notice of application for partition | Notice that plan participants’ and beneficiaries’ benefits will be reduced following a plan amendment. | One-time notice, upon application |
| Termination of Multiemployer Plans ERISA § 4041A 29 CFR Part 4041A |
Multiemployer | Notice of termination | Information regarding forms of benefit. | One-time notice, upon termination |
| Duties of the Plan Sponsor of an Insolvent Plan ERISA § 4245 29 CFR Part 4245 |
Multiemployer | Notice of insolvency benefit level | Notice of how the plan’s pending insolvency will impact benefits. | Upon insolvency |
| Notice, Collection, and Redetermination of Withdrawal Liability ERISA § 4219 29 CFR Part 4219 |
Multiemployer | Notice of mass withdrawal | Information about the withdrawal and its effects on the plan. | Upon withdrawal |
| Disclosure to Affected Parties Upon Request of Distress or Involuntary Termination ERISA §§ 4041 & 4042 29 CFR Parts 4041 & 4042 |
Single-employer covered defined benefit plans | Disclosure of information in distress and PBGC-initiated termination information | Information about reports submitted to PBGC. | One-time notice upon distress or involuntary termination |
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