Include notes

29 C.F.R. § 4041.29

Post-distribution certification.

eCFR amendment effective 2025-08-15 · in effect Aug 15, 2025 to Sep 15, 2025 · last amended by 85 FR 6060, Feb. 4, 2020
Link to an amendment published at 90 FR 39328, Aug. 15, 2025.
(a) Filing requirement. The plan administrator must either—
(1) Within 30 days after the last distribution date for any affected party, file with PBGC a post-distribution certification (PBGC Form 501), completed in accordance with the instructions thereto; or
(2)
(i) Within 30 days after the last distribution date for any affected party, certify to PBGC, in the manner prescribed in the instructions to PBGC Form 501, that the plan assets have been distributed as required, and
(ii) Within 60 days after the last distribution date for any affected party, file a post-distribution certification (PBGC Form 501), completed in accordance with the instructions thereto.
(b) Assessment of penalties. PBGC will assess a penalty for a late filing under paragraph (a) of this section only if the required information is filed more than 90 days after the distribution deadline (including extensions) under § 4041.28(a).
Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041.29&asof=2025-08-15 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.