Has anyone seen anything addressed regarding the new Annual Funding Notice (aka M.F.P.) that (a) reported assets will not necessarily allign with IRS Form 5500 Schedule H or the PBGC premium filing and (b) it in many instances must be submitted before the auditor has completed its review of the related plan year?

The response to Q-4 of "good faith compliance" Field Assistance Bulletin No. 2009-01 indicates that most covered plans are not required to file this notice with the PBGC (unless the PBGC requests). Are anyone's clients planning to file anyway? If so, does anyone know the address to mail this?