By using this site, users agree to the Terms of Use on the Welcome page.
ERISA 101(d) Notice
If an employer maintaining a plan other than a multiemployer plan fails to make a required installment or other payment required to meet the minimum funding standard before the 60th day following the due date for such installment or other payment, the employer shall notify each participant and beneficiary of such plan of such failure. There is no guidance for when a failure occurred. For example, if the employer elects to use prefunding after quarterlies were due like PBGC waiver for reportable events, it is unclear if that is a failure.