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Pension Resource

29 C.F.R. § 4010.11

Waivers.
CFR 2015 annual edition (revised as of 2015-07-01) · superseded Jul 1, 2016 · last amended by 74 FR 11034, Mar. 16, 2009
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(a) Aggregate funding not in excess of $15 million. Unless reporting is required by § 4010.4(a)(2) or (a)(3), reporting is waived for a person (that would be a filer if not for the waiver) for an information year if, for the plan year ending within the information year, the aggregate 4010 funding shortfall for all plans (including any exempt plans) maintained by the person's controlled group (disregarding those plans with no 4010 funding shortfall) does not exceed $15 million.
(b) Other waiver authority. PBGC may waive the requirement to submit information with respect to one or more filers or plans or may extend the applicable due date or dates specified in § 4010.10 of this part. PBGC will exercise this discretion in appropriate cases where it finds convincing evidence supporting a waiver or extension; any waiver or extension may be subject to conditions. A request for a waiver or extension must be filed in writing with PBGC at the address provided in § 4010.10(c) no later than 15 days before the applicable due date specified in § 4010.10 of this part, and must state the facts and circumstances on which the request is based.
(c) 4010 funding shortfall for waivers and exemptions
(1) General. Except as provided in paragraph (c)(2) of this section, a plan's 4010 funding shortfall for a plan year equals the funding shortfall as provided under ERISA section 303(c)(4) and Code section 430(c)(4) determined as of the valuation date for the plan year, except that the value of plan assets is determined without regard to the reduction under ERISA section 303(f)(4)(B) and Code section 430(f)(4)(B) (dealing with reduction of assets by the amount of prefunding and funding standard carryover balances).
(2) Transition rule for plan years beginning before 2008. For plan years beginning before 2008, a plan's 4010 funding shortfall for a plan year equals the excess, if any, of the plan's current liability over the value of plan assets. For this purpose, both current liability and plan assets are determined in the manner provided in § 4010.4(b)(3), except that assets are not reduced by the credit balance in the funding standard account.
(3) Multiple employer plans. For purposes of § 4010.8(c) and paragraph (a) of this section, the entire 4010 funding shortfall of any multiple employer plan of which the filer or any member of the filer's controlled group is a contributing sponsor is included.
Source credit, amendments & notes

[74 FR 11034, Mar. 16, 2009]

29 C.F.R. § 4010.11 — Waivers. · CFR 2015 annual edition (revised as of 2015-07-01) · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4010.11&asof=2013-01-15 · printed Oct 16, 2026
On this page
  • (a) Aggregate funding not in excess of $15 million.
  • (b) Other waiver authority.
  • (c) 4010 funding shortfall for waivers and exemptions
Implements
ERISA § 4010 (29 U.S.C. § 1310) Authority to require certain information
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 5 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 (b)
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019
  • 80 FR 44312Proposed Jul 27, 2015 — Annual Financial and Actuarial Information Reporting; Changes to Waivers Comments due Sep 25, 2015 (a)(b)(c)
Final Rules

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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, 2009CFR 2008 annual edition (revised as of 2008-07-01) run 127View
Jul 1, 2009Jun 30, 2016CFR 2015 annual edition (revised as of 2015-07-01) run 12774 FR 11034, Mar. 16, 2009View · Redline (sign in)
Jul 1, 2016Dec 31, 2016CFR 2016 annual edition (revised as of 2016-07-01) run 12781 FR 15440, Mar. 23, 2016View · Redline (sign in)
Jan 1, 2017Feb 3, 2020eCFR amendment effective 2017-01-01 run 2681 FR 15440, Mar. 23, 2016View · Redline (sign in)
Feb 4, 2020Mar 4, 2020eCFR amendment effective 2020-02-04 run 2681 FR 15440, Mar. 23, 2016View · Redline (sign in)
Mar 5, 2020currenteCFR editorial change effective 2020-03-05 run 285 FR 6060, Feb. 4, 2020View · Redline (sign in)
Provision-level history (blame)