(a) General. (1)
Current filers. A filer must submit the information specified in
§ 4010.7 (identifying information),
§ 4010.8 (plan actuarial information) and
§ 4010.9 (financial information) with respect to each member of the filer's controlled group and each plan maintained by any member of the controlled group, and any other information relating to the information specified in
§§ 4010.7 through 4010.9, as specified in the instructions on the PBGC's website.
(2) Previous filers. If a filer for the immediately preceding information year is not required to file for the current information year, the filer must submit information, in accordance with the instructions on the PBGC's website, demonstrating why a filing is not required for the current information year.