Dates for notices of plan termination

[drakecohen]

Looking to confirm what date for plan termination can be for a qualified plan. 

For DC plans and non-PBGC-covered DB plans is it at least 15 days prior to the date of termination when notices need to be provided to participants?

For PBGC-covered DB plans is it 60 - 90 days before date of termination when notice have to be provided?

[Jakyasar]

pbgc time chart.pdf

Attached is a great chart for PBGC termination.

For non-PBGC, 15 days is for 204(h) notice - plan freeze. There is no termination notice deadline.

[TheBoxMan]

For a Plan Freeze, the 204(h) notice needs to be at least 15 days before freeze date for a plan with under 100 participants and at least 45 days prior to freeze date for 100 or more participants. 

Notice of Intent to Terminate needs to be at least 60 days prior to Date of Plan Termination.