This is a quick checklist to help identify possible reportable events for small plans (plans with 100 or fewer participants). This page is available as a downloadable PDF file for future reference: Reportable Events Reference Sheet for Small Plans
| Possible Trigger | Possible Event to be Reported | Applicable PBGC Form |
|---|---|---|
| Plan failed to make a required contribution of $1 million or less to the pension plan by the required due date and did not make up the contribution within 30 days (with exception of quarterly contributions) | Failure to Make a Required Minimum Funding Payment | Form 10 |
| Plan failed to make required contributions with the total of unpaid balances, including interest, exceeding $1 million | Failure to Make a Required Minimum Funding Payment | Form 200 |
| Plan currently unable to pay a participant’s full benefit or expected to be unable to pay a participant’s full benefit within the next six months | Inability to Pay Benefits When Due | Form 10 |
| Substantial owner received a plan distribution of more than $10,000 | Distribution to Substantial Owner | Form 10 |
| Plan sponsor submitted an application for a minimum funding waiver to the IRS | Application for Minimum Funding Waiver | Form 10 |
| Plan sponsor liquidating or expected to liquidate | Liquidation | Form 10 |
| Plan sponsor defaulted on a loan of $10 million or more | Loan Default | Form 10 |
| Plan sponsor entered into an insolvency proceeding or reached a settlement with creditors | Insolvency or Similar Settlement | Form 10 |
Information on filing requirements, including due dates and whether a waiver from reporting is available can be found on PBGC’s Reportable Events page. If you require additional assistance, please contact us at post-event.report@pbgc.gov or call 202-229-4070.
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