Brief Case
Pension Resource

29 C.F.R. § 4043.61

Advance reporting filing obligation.
CFR 2015 annual edition (revised as of 2015-07-01) · superseded Jul 1, 2016
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Historical text in effect Jul 1, 1997 through Jun 30, 2016. View current · Compare with current
(a) In general. Unless a waiver or extension applies with respect to the plan, each contributing sponsor of a plan for which a reportable event under this subpart is going to occur is required to notify the PBGC no later than 30 days before the effective date of the reportable event if the contributing sponsor is subject to advance reporting. If there is a change in contributing sponsor, the reporting obligation applies to the person who is the contributing sponsor of the plan on the notice date.
(b) Persons subject to advance reporting. A contributing sponsor is subject to the advance reporting requirement under paragraph (a) of this section if—
(1) Neither the contributing sponsor nor the member of the plan's controlled group to which the event relates is a public company; and
(2) The contributing sponsor is a member of a controlled group maintaining one or more plans that, in the aggregate (disregarding plans with no unfunded vested benefits) have—
(i) Vested benefits amounts that exceed the actuarial values of plan assets by more than $50 million; and
(ii) A funded vested benefit percentage of less than 90 percent.
(c) Funding determinations. For purposes of paragraph (b)(2) of this section—
(1) Actuarial value of assets. The actuarial value of plan assets is determined in accordance with § 4006.4(b)(2) of this chapter;
(2) Funded vested benefit percentage. The aggregate funded vested percentage of one or more plans is the percentage that the total actuarial values of plan assets bears to the plans' total vested benefits amounts; and
(3) Testing date. Each plan's assets and vested benefits amount are determined as of that plan's testing date for the plan year that includes the effective date of the reportable event.
(d) Shortening of 30-day period. Pursuant to § 4043.3(d), the PBGC may, upon review of an advance notice, shorten the notice period to allow for an earlier effective date.
29 C.F.R. § 4043.61 — Advance reporting filing obligation. · CFR 2015 annual edition (revised as of 2015-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.61&asof=1997-07-01 · printed Oct 16, 2026
On this page
  • (a) In general.
  • (b) (b) Persons subject to advance reporting. A contributing sp…
  • (c) Funding determinations.
  • (d) Shortening of 30-day period.
Implements
ERISA § 4043 (29 U.S.C. § 1343) Reportable events
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements (a)
Proposed Rules
  • 78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
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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