Excerpt: For plan years beginning after December 31, 2007, all defined benefit plans that are subject to Title IV of ERISA are required to provide certain annual funding notices to the PBGC, plan participants and beneficiaries, labor organizations, and, in the case of multiemployer plans, each participating employer. The notice must be provided within 120 days following each plan year. For a calendar plan year, the deadline for providing the notice is April 30, 2009. In Field Assistance Bulletin No. 2009-01, the DOL issued model notices[.]