A request for a financial assistance merger must include the following information for each plan involved in the merger:
(a) The most recent trust agreement, including all amendments adopted since the last restatement.
(b) The most recent plan document, including all amendments adopted since the last restatement.
(c) The most recent summary plan description (SPD), and all summaries of material modification issued since the most recent SPD.
(d) If applicable, the most recent rehabilitation plan (or funding improvement plan), including all subsequent amendments and updates, and the percentage of total contributions received under each schedule of the rehabilitation plan (or funding improvement plan) for the most recent plan year available.
(e) A copy of the plan's most recent IRS determination letter.
(f) A copy of the plan's most recent Form 5500 (Annual Report Form) and all schedules and attachments (including the audited financial statement).
(g) A current listing of employers who have an obligation to contribute to the plan, and the approximate number of participants for whom each employer is currently making contributions.
(h) A schedule of withdrawal liability payments collected in each of the most recent five plan years.
(i) If applicable, a copy of the plan sponsor's application for suspension of benefits under
section 305(e)(9)(G) of ERISA (including all attachments and exhibits).
29 C.F.R. § 4231.13 — Plan information for financial assistance merger. · eCFR amendment effective 2018-10-15 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4231.13&asof=2018-10-15 · printed Oct 16, 2026