Brief Case
Pension Resource

29 C.F.R. § 4041.25

Standard termination notice.
eCFR amendment effective 2025-09-15 · current · last amended by 90 FR 39328, Aug. 15, 2025
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(a) Notice requirement. The plan administrator must file with PBGC a standard termination notice, consisting of PBGC Form 500, completed in accordance with the instructions thereto, on or before the earlier of—
(1) One hundred-eighty (180) days after the proposed termination date; or
(2) Sixty (60) days before making any distribution governed by section 4041(b) of ERISA and this part.
(b) Change of proposed termination date. The plan administrator may, in the standard termination notice, select a proposed termination date that is later than the date specified in the notice of intent to terminate, provided it is not later than 90 days after the earliest date on which a notice of intent to terminate was issued to any affected party.
(c) Request for IRS determination letter. To qualify for the distribution deadline in § 4041.28(a)(1)(ii), the plan administrator must submit to the IRS a valid request for a determination of the plan's qualification status upon termination (“determination letter”) by the time the standard termination notice is filed.
Source credit, amendments & notes

[62 FR 60428, Nov. 7, 1997, as amended at 90 FR 39328, Aug. 15, 2025]

29 C.F.R. § 4041.25 — Standard termination notice. · eCFR amendment effective 2025-09-15 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041.25&asof=2025-09-15 · printed Oct 16, 2026
On this page
  • (a) Notice requirement.
  • (b) Change of proposed termination date.
  • (c) Request for IRS determination letter.
Implements
ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans
Cited by (code & regs)
Guidance addressing this section
PBGC
Proposed Rules
  • 90 FR 6894Proposed Jan 21, 2025 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Mar 24, 2025 (a)(a)(1)(b)
Also cited in 3 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
Final Rules
Department of Labor (EBSA)
Final Rules
  • 80 FR 5626 Feb 2, 2015 — Annual Funding Notice for Defined Benefit Plans

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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, 1998CFR 1997 annual edition (revised as of 1997-07-01) run 127View
Jul 1, 1998Aug 14, 2025eCFR amendment effective 2017-01-01 run 26View · Redline (sign in)
Aug 15, 2025Sep 14, 2025eCFR amendment effective 2025-08-15 run 26View · Redline (sign in)
Sep 15, 2025currenteCFR amendment effective 2025-09-15 run 290 FR 39328, Aug. 15, 2025View · Redline (sign in)
Provision-level history (blame)