(a) Due date. Except as permitted under
paragraph (b) of this section, a filer shall file the information required under this part with the PBGC on or before the 105th day after the close of the filer's information year.
(b) Alternative due date. A filer that includes the statement specified in
§ 4010.8(b)(1) with its submission to the PBGC by the date specified in
paragraph (a) of this section must submit the actuarial information specified in
§ 4010.8(b)(2) within 15 days after the deadline for filing the plan's annual report (Form 5500 series) for the plan year ending within the filer's information year (see
§ 2520.104a-5(a)(2) of this title).
(c) How to file. Requests and information may be delivered by mail, by delivery service, by hand, or by any other method acceptable to the PBGC, to: Corporate Finance and Negotiations Department, Pension Benefit Guaranty Corporation, 1200 K Street, N.W., Washington, DC 20005-4026.
(d) Date when information filed. Information filed under this part is considered filed—
(1) On the date of the United States postmark stamped on the cover in which the information is mailed, if—
(i) The postmark was made by the United States Postal Service; and
(ii) The document was mailed postage prepaid, properly addressed to the PBGC; or
(2) If the conditions stated in
paragraph (d)(1) of this section are not met, on the date it is received by the PBGC. Information received on a weekend or Federal holiday or after 5:00 p.m. on a weekday is considered filed on the next regular business day.
(e) Computation of time. In computing any period of time under this part, the day of the act or event from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included, unless it is a weekend or Federal holiday, in which event the period runs until the end of the next day that is not a weekend or Federal holiday.
29 C.F.R. § 4010.10 — Due date and filing with the PBGC. · CFR 2003 annual edition (revised as of 2003-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4010.10&asof=1995-01-04 · printed Oct 16, 2026