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Filing premiums for terminating plans

Filing premiums for terminating plans

The obligation to pay premiums does not cease immediately on a plan's termination date. The obligation to make premium filings and pay premiums includes the plan year in which plan assets are distributed in satisfaction of all plan benefits or a trustee is appointed under ERISA Section 4042. This means that a premium must be paid through the plan year in which one of these occurrences takes place. As a result, a terminated plan may receive a Past Due Filing Notice if a required premium filing is missing or a Statement of Account if a required premium is late or insufficient.

If you believe no further premiums are due for your plan:

  • contact PBGC's premium payer customer service representatives at 1-800-736-2444 (or at 202-326-4242 if you are in the local Washington, DC area),
  • email premiums@pbgc.gov
  • TTY/ASCII users, call the federal relay service toll-free at 1-800-877-8339 and ask to be connected to 1-800-736-2444.
Last updated March 13, 2018