Section 4043 of the Employee Retirement Income Security Act (ERISA) requires that defined benefit plan administrators and sponsors notify the Pension Benefit Guaranty Corporation (PBGC) of the occurrence of certain events that may signal problems with a pension plan or business.
On September 11, 2015, PBGC published a final rule that made significant changes to the prior regulation about reportable events. The agency has issued modified forms and instructions for “Reportable Events and Large Unpaid Contributions.”
PBGC’s regulation on reportable events and large cumulative funding underpayments describes the events and notice requirements in detail.
More information and a link to reportable events FAQs are here.