Brief Case
Pension Resource

29 C.F.R. § 4041.30

Requests for deadline extensions.
eCFR amendment effective 2017-01-01 · superseded Feb 4, 2020
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Historical text in effect Jul 1, 1998 through Feb 3, 2020. View current · Compare with current
(a) In general. The PBGC may in its discretion extend a deadline for taking action under this subpart to a later date. The PBGC will grant such an extension where it finds compelling reasons why it is not administratively feasible for the plan administrator (or other persons acting on behalf of the plan administrator) to take the action until the later date and the delay is brief. The PBGC will consider -
(1) The length of the delay; and
(2) Whether ordinary business care and prudence in attempting to meet the deadline is exercised.
(b) Time of extension request. Any request for an extension under paragraph (a) of this section that is filed later than the 15th day before the applicable deadline must include a justification for not filing the request earlier.
(c) IRS determination letter requests. Any request for an extension under paragraph (a) of this section of the deadline in § 4041.25(c) for submitting a determination letter request to the IRS (in order to qualify for the distribution deadline in § 4041.28(a)(1)(ii)) will be deemed to be granted unless the PBGC notifies the plan administrator otherwise within 60 days after receipt of the request (or, if later, by the end of the PBGC's review period under § 4041.26(a)). The PBGC will notify the plan administrator in writing of the date on which it receives such request.
(d) Statutory deadlines not extendable. The PBGC will not -
(1) Pre-distribution deadlines.
(i) Extend the 60-day time limit under § 4041.23(a) for issuing the notice of intent to terminate; or
(ii) Waive the requirement in § 4041.24(a) that the notice of plan benefits be issued by the time the plan administrator files the standard termination notice with the PBGC; or
(2) Post-distribution deadlines. Extend the deadline under § 4041.29(a) for filing the post-distribution certification. However, the PBGC will assess a penalty for late filing of a post-distribution certification only under the circumstances described in § 4041.29(b).
29 C.F.R. § 4041.30 — Requests for deadline extensions. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041.30&asof=2009-01-05 · printed Oct 16, 2026
On this page
  • (a) In general.
  • (b) Time of extension request.
  • (c) IRS determination letter requests.
  • (d) Statutory deadlines not extendable.
Implements
ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements
Proposed Rules
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019

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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, 1998Feb 3, 2020eCFR amendment effective 2017-01-01 run 26View
Feb 4, 2020Mar 4, 2020eCFR amendment effective 2020-02-04 run 26View · Redline (sign in)
Mar 5, 2020currenteCFR editorial change effective 2020-03-05 run 285 FR 6061, Feb. 4, 2020View · Redline (sign in)
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