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Defined Benefit Plan Annual Funding Notices
Wolters Kluwer Law & Business / ftwilliam.com Link to more items from this source
[Guidance Overview]
Mar. 12, 2009

Excerpt: The Pension Protection Act (PPA) requires an annual funding notice for most Defined Benefit (DB) plans that are subject to the PBGC. Under the PPA, the Department of Labor was required to provide a model annual funding notice not later than August 17, 2007. A model notice was released along with several Q&As on February 10, 2009 in Field Assistance Bulletin No. 2009-01 ('FAB 2009-1'). At the end of this article we provide annotated model annual funding notices with cross-references to the 5500 forms for single employer and multiemployer plans. However, we will first provide some basic background information on the new annual funding notice requirements.

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