Document Excerpt

Section 4043 of ERISA requires that plan administrators and sponsors notify Pbgc of the occurrence of certain events that may signal problems with a pension plan or business. PBGC’s regulation on Reportable Events and large cumulative funding underpayments describes the events and notice requirements in detail (see 29 CFR Part 4043).

In most cases, Reporting is due 30 days after the event occurs (i.e., “post-event” reporting. However, in certain cases involving nonpublic companies with large underfunding, advance notice of certain events must be given to PBGC (See 29 CFR §4043.61 for more information on advanced reporting).

Each event is listed below. For more information about an event, click on the applicable link below.

Link
https://www.pbgc.gov/prac/reporting-and-disclosure/reportable-events