This part prescribes the requirements for notifying PBGC of a reportable event under
section 4043 of ERISA or of a failure to make certain required contributions under
section 303(k)(4) of ERISA or
section 430(k)(4) of the Code. Subpart A contains definitions and general rules. Subpart B contains rules for post-event notice of a reportable event. Subpart C contains rules for advance notice of a reportable event. Subpart D contains rules for notifying PBGC of a failure to make certain required contributions.