The filing submission(s)
General information about the plan included in the premium filing.
Complete name of plan as stated in the plan document.
Beginning date of the plan year for which the premium payment is being made.
Ending date of the plan year for which the premium payment is being made.
Indicates if the plan year beginning date changed since the plan's most recent PBGC filing. This element was made Optional for 2008 filing year.
Business Rules:
For 2005 - 2007: Element must be included with either Yes or No element.
For 2008: Element can be omitted if answer=No.
Indicates the plan year beginning date did change since the plan's most recent PBGC filing.
Business Rules:
For 2005 - 2007: If Yes, then Explanation is required; PYCChangeDate is optional.
For 2008: If Yes, PYCChangeDate is required, but any Explanation provided will be ignored.
Explanation as to why the plan year beginning date changed. Business Rules: when Yes is selected for 2005 - 2007, Explanation required. 2008 not used.
The date the new plan year beginning date was adopted. Business Rules: When Yes node is present, this item is optional for 2005 - 2007. For 2008, if the plan year beginning date has changed, the date that change was adopted goes here (maps to item 3b2)
Indicates the plan year beginning date did not change since the plan's most recent PBGC filing.
Business Rules:
2005 - 2007: PlanYearDateChange and either Yes or No element must be present.
2008: If answer is No, you can omit the PlanYearDateChange element. altogether.
Indicates whether the plan wants to receive paper forms for the next plan year.
Business rules: Beginning in 2008 this element will not be used. If included it will be ignored.
Information about the contributing sponsor.
Information identifying the plan's administrator
Information identifying the plan's point of contact.
Information identifying Plan's optional additional contact information. Applies only to 2013 and later filings.
9-digit Employer Identification Number
Employer Identification Number reported in the premium filing for the previous year.
Plan number. A three digit number used to identify the plan. This number is assigned by the plan sponsor.
Plan number reported in the premium filing for the previous year.
Effective date of the change in EIN/PN. For 2008, this element is not used even if the EIN/PN has changed since the prior filing.
2005 - 2007: Indicates if a plan other than the plan submitting the filing ceased to exist in connection with transferring its assets or liabilites (via merger, consolidation, or spin-off) to the plan submitting the filing.
2008: Indicates if there were any transfers of assets or liabilities (merger, consolidation, spin-off) FROM another plan to the plan submitting the filing. Element made optional in 2008. Maps to item 15 on 2008
Business Rules:
2005 - 2007: Include PlanTransfers element with either Yes or No element data.
2008: Include PlanTransfers element only if the answer is Yes.
2005 - 2007: Indicates there were plans that ceased to exist in connection with a transfer of assets or liabilities to the plan submitting the filing. 2008 - Indicates there were transfers of assets or liabilities FROM another plan to the plan submitting the filing. Business Rules: All years: If Yes is included, must include TransferredEIN, TransferredPN, TransferDate, and TransferReason.
Information pertaining to transfers.
EIN of transferred plan.
PN of transferred plan.
Date of transfer.
Reason for transfer.Business rules: 2005 - 2007: Choices are Merger, Spinoff or Consolidation.2008: Other may also be chosen.
2021+:
2005 -2007: Indicates there were no plans that ceased to exist in connection with a transfer of assets or liabilities to the plan submitting the filing.
Business Rules:
2005 - 2007: Must include PlanTransfers element with the No element if no plan ceased to exist in connection with a transfer of its assets or liabilites to the plan submitting the filing.
2008 - If no plans transferred assets or liabilities to the plan submitting the filing, you can omit the entire PlanTransfers element.
Element applies only to 2008+.
Indicates if there were any mergers, consoldiations, or spinoffs TO this plan from another plan since the last premium filing.
Business Rules:
2005 - 2007: Element is not used.
2008: Include this element only if other plans transferred assets and/or liabilities TO this plan.
EIN of the plan that transferred assets and/or liabilities TO the filing plan.
PN of the plan that transferred assets and/or liabilities TO the filing plan.
Date of transfer.
The type of transfer that occurred. Choices are Merger, Spinoff or Consolidation or Other.
2021+:
Element applies only to 2008+.
Plan Size is derived from the participant count from the previous year's filing, if there was one.
Business Rules:
2005 - 2007: Not used; will be ignored if included.
2008+: Required element. 2014+: A size election identifies a plan only as a small plan or not a small plan for the premium payment year.
For 2013 and earlier: Less than 100.
2014+: A plan size is small for a plan when the participant count on premium plan year (PPY) is between 0 and 100 (both inclusive) OR the funding valuation date is before the plan year commencing (PYC).
A participant count: 100-499 participants. Applies for 2013 and earlier filings only
Based on prior year participant count: 500 or more participants. Applies for 2013 and earlier filings only
Use this choice if it is the first years filing. Applies for 2013 and earlier filings only
2014+: A plan is not small if it participants count for the premium payment year is greater than 100 participants and if its funding valuation date for the premium payment year is within a current plan year. Applies to all plans for comprehensive premium filings.
Element applies only to 2008+.
Indicates that the plan is electing to use the alternative premium funding target (instead of the standard premium funding target), effective beginning with this premium payment year and for all subsequent premium years unless and until it is subsequently revoked.
Element applies only to 2013+.
Indicates that the plan is revoking to use the alternative premium funding target and will instead use the standard premium funding target, effective beginning with this premium payment year and for all subsequent premium years unless and until the plan re-elects to use the alternative premium funding target.
Field for internal PBGC and future use
Element applies only to 2013+: Enter Plan Effective Date for all Plans.
Information specific to this premium filing.