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Posted

We have a PBGC covered plan that terminated in 2008 (received IRS and PBGC approval) and assets were distributed in December, 2008. I am preparing the final Form 5500 with Schedules.

Is the Annual Funding Notice required for 2008 since there are no participants as of December 31, 2008?

Posted

You'll likely never get an answer on this one. You answered your own question: To whom would you give it??? It would only be meaningful if it were a distress termination.

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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