company in bankruptcy, plan administration assumed by PBGC, who files the final IRS Form 990?

Client filed for bankruptcy, has an underfunded plan, so PBGC is assuming administration/becoming trustee of the plan.  A final IRS Form will need to be filed. Who files this? Is it the bankruptcy trustee? PBGC says they would not file, although they would file the final 5500. Thanks

Of the employer’s bankruptcy, is it a liquidation bankruptcy or a reorganization bankruptcy?

The responsibility to file might depend on any service agreement between the plan/PA and the vendor/actuary.

david rigby’s observation seems about sorting work between a pension plan’s ERISA-defined administrator and a service provider.

About which person bears responsibility for a Form 5500 report as a plan’s ERISA-defined plan administrator or otherwise in that role:

For a chapter 11 bankruptcy, the debtor continues to operate its business, subject to bankruptcy constraints. Often, an employee-benefit plan’s debtor-appointed administrator—often, the bankruptcy debtor itself—continues to serve.

For a chapter 7 bankruptcy, “if, at the time of the commencement of the case, the debtor (or any entity designated by the debtor) served as the administrator (as defined in section 3 of the Employee Retirement Income Security Act of 1974) of an employee benefit plan, [the chapter 7 bankruptcy trustee shall] continue to perform the obligations required of the administrator[.]” 11 U.S.C. § 704(a)(11) http://uscode.house.gov/view.xhtml?req=(title:11 section:704 edition:prelim) OR (granuleid:USC-prelim-title11-section704)&f=treesort&edition=prelim&num=0&jumpTo=true.

This is not advice to anyone.