Reporting to PBGC

[Andy the Actuary]

A single employer sponsors a frozen (1993) db plan covering about 40 participants. FT=1,000,000 and assets=$500,000. The following appears in the Annual Funding Notice that Relius spits out:

The law requires a plan sponsor to provide the PBGC with financial information about the sponsor and the plan under certain circumstances, such as when the funding target attainment percentage of the plan (or any other pension plan sponsored by a member of the sponsor's controlled group) falls below 80 percent (other triggers may also apply). The sponsor of the Plan, and each member of its controlled group, if any, was subject to this requirement to provide corporate financial information and plan actuarial information to the PBGC. The PBGC uses this information for oversight and monitoring purposes

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I'm blanking on what is supposed to be filed with the PBGC in this situation. I do not see where a low FTAP [and this plan is not even subject to AFTAP certification] is a reportable event.

HELP !

[My 2 cents]

Is that 4010 filing? If so (assuming no larger controlled group plans are involved), the reporting is waived for a plan this size, right?

[Andy the Actuary]

Is that 4010 filing? If so (assuming no larger controlled group plans are involved), the reporting is waived for a plan this size, right?

I checked both the instructions and form 10 (attached). There appears to be no reportable event for a plan this size.

10.pdf