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Pension Resource

29 C.F.R. § 4041.24

Notices of plan benefits.
CFR 1997 annual edition (revised as of 1997-07-01) · superseded Jul 1, 1998
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(a) Form. The plan administrator shall file with the PBGC a PBGC Form 500, Standard Termination Notice, Single-Employer Plan Termination, with Schedule EA-S, Standard Termination Certification of Sufficiency, that has been completed in accordance with the instructions thereto. Except as provided in § 4041.8, the plan administrator shall file the standard termination notice on or before the 120th day after the proposed termination date.
(b) Supplemental notice requirement. If any of the benefits of the terminating plan may be provided in annuity form through the purchase of irrevocable commitments from an insurer and either of the conditions in paragraph (b)(1) of this section is met, the plan administrator shall file a supplemental notice (or notices) with the PBGC in accordance with the provisions in paragraph (b)(2) of this section.
(1) The plan administrator shall file with the PBGC a supplemental notice (or notices) if—
(i) The insurer or insurers from whom the plan administrator intends to purchase irrevocable commitments is not identified in the standard termination notice filed with the PBGC, or
(ii) The plan administrator has notified the PBGC of the insurer or insurers from whom he or she intends to purchase irrevocable commitments, either in the standard termination notice or in a later notice pursuant to paragraph (b)(2) of this section, and subsequently decides to select a different insurer.
(2) The supplemental notice (or notices) may be filed at any time after the filing of the standard termination notice, but no later than 45 days before the distribution date, and shall—
(i) Be in writing addressed to: Reports Processing, Insurance Operations Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
(ii) Give information identifying the contributing sponsor and the plan by name, address, employer identification and plan numbers (“EIN/PN”), and PBGC case number (if applicable); and
(iii) Give the name and address of the insurer or insurers from whom, or (if not then known) the insurers from among whom, the plan administrator intends to purchase the irrevocable commitments.
29 C.F.R. § 4041.24 — Notices of plan benefits. · CFR 1997 annual edition (revised as of 1997-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041.24&asof=1995-01-04 · printed Oct 16, 2026
On this page
  • (a) Form.
  • (b) Supplemental notice requirement.
Implements
ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans
Cited by (code & regs)
Guidance addressing this section

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Also cited in 3 other documents
PBGC
Proposed Rules
  • 91 FR 45739Proposed Jul 21, 2026 — Penalties for Failure To Provide Certain Notices or Other Material Information Comments due Sep 21, 2026
Department of Labor (EBSA)
Final Rules
  • 80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans
Proposed Rules
  • 75 FR 70625Proposed Nov 18, 2010 — Annual Funding Notice for Defined Benefit Plans Comments due Jan 18, 2011

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EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 1998CFR 1997 annual edition (revised as of 1997-07-01) run 127View
Jul 1, 1998currenteCFR editorial change effective 2017-01-01 run 2View · Redline (sign in)
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