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Reportable Events Reference Sheet for Small Plans

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Reportable Events Reference Sheet for Small Plans

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 202-326-4070.

Last updated October 24, 2018