Brief Case
Pension Resource

29 C.F.R. § 4043.25

Failure to make required minimum funding payment.
eCFR editorial change effective 2017-01-01 · current
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(a) Reportable event. A reportable event occurs when—
(1) A contribution required under sections 302 and 303 of ERISA or sections 412 and 430 of the Code is not made by the due date for the payment under ERISA section 303(j) or Code section 430(j), or
(2) Any other contribution required as a condition of a funding waiver is not made when due.
(b) Alternative method of compliance—Form 200 filed. If, with respect to the same failure, a filing is made in accordance with § 4043.81, that filing (while not considered to be submitted to PBGC pursuant to section 4043 of ERISA for purposes of section 4043(f) of ERISA) satisfies the requirements of this section.
(c) Waivers
(1) Small plan. Notice under this section is waived with respect to a failure to make a required quarterly contribution under section 303(j)(3) of ERISA or section 430(j)(3) of the Code if the plan had 100 or fewer participants for whom flat-rate premiums were payable for the plan year preceding the event year.
(2) 30-day grace period. Notice under this section is waived if the missed contribution is made by the 30th day after its due date.
(3) Late funding balance election. Notice under this section is waived if the failure to make a timely required contribution is solely because of the plan sponsor's failure to timely make a funding balance election.
29 C.F.R. § 4043.25 — Failure to make required minimum funding payment. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4043.25&asof=2016-07-01 · printed Oct 16, 2026
On this page
  • (a) Reportable event.
  • (b) Alternative method of compliance—Form 200 filed.
  • (c) Waivers
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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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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