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 |
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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.
Last Updated: December 6, 2019