Brief Case
Pension Resource

29 C.F.R. § 4043.25

Failure to make required minimum funding payment.
CFR 2015 annual edition (revised as of 2015-07-01) · superseded Jul 1, 2016
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The earliest stored text of this section is effective Jul 1, 1997. Showing that version.
(a) Reportable event. A reportable event occurs when a required installment or a payment required under section 302 of ERISA or section 412 of the Code (including a payment required as a condition of a funding waiver) is not made by the due date for the payment. In the case of a payment needed to avoid a deficiency in the plan's funding standard account, the due date is the latest date such payment may be made under section 302(c)(10)(A) of ERISA or section 412(c)(10)(A) of the Code.
(b) Initial information required. In addition to the information in § 4043.3(b), the notice shall include—
(1) The due date and amount of the required minimum funding payment that was not made and of the next payment due;
(2) The name of each member of the plan's controlled group and its ownership relationship to other members of that controlled group; and
(3) For each other plan maintained by any member of the plan's controlled group, identification of the plan and its contributing sponsor(s) by name and EIN/PN or EIN, as appropriate.
(c) Waiver. Notice is waived if the required minimum funding payment is made by the 30th day after its due date.
(d) Form 200 filed. If, with respect to the same failure, a Form 200 has been completed and submitted in accordance with § 4043.81, the Form 200 filing shall satisfy the requirements of this section.
29 C.F.R. § 4043.25 — Failure to make required minimum funding payment. · CFR 2015 annual edition (revised as of 2015-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.25&asof=1995-01-04 · printed Oct 16, 2026
On this page
  • (a) Reportable event.
  • (b) Initial information required.
  • (c) Waiver.
  • (d) Form 200 filed.
Implements
ERISA § 4043 (29 U.S.C. § 1343) Reportable events
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 9 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
  • 80 FR 44312Proposed Jul 27, 2015 — Annual Financial and Actuarial Information Reporting; Changes to Waivers Comments due Sep 25, 2015
  • 78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013 (a)(1)(c)
Final Rules
  • 81 FR 15432 Mar 23, 2016 — Annual Financial and Actuarial Information Reporting
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements (a)(1)(c)
IRS / Treasury
Notices
  • Notice 2017-49 Oct 2, 2017 — This notice provides relief in connection with certain employee benefit plans because of damage caused by Hurricanes Harvey and Irma. The relief provided by th…
  • Notice 2008-87 Oct 20, 2008 — This notice provides relief for funding deadlines and other requirements for plans in certain counties affected by Hurricane Ike. Relief is provided pursuant t…
  • Notice 2005-84 Nov 14, 2005 — Minimum funding standards; disaster relief. As a result of the enactment of section 403(b) of the Katrina Emergency Tax Relief Act of 2005, the Internal Revenu…
  • Notice 2005-60Superseded Sep 26, 2005 — Minimum funding standards; disaster relief. The Internal Revenue Service, the Employee Benefits Security Administration of the Department of Labor, and the Pen…
    Superseded by Notice 2005-84

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Jul 1, 1997Jun 30, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 127View
Jul 1, 2016currenteCFR editorial change effective 2017-01-01 run 2View · Redline (sign in)
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