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DOL Fact Sheet Regarding Annual Funding Notice for Defined Benefit Plans Rule (PDF)
U.S. Department of Labor via American Benefits Council 
[Official Guidance] Nov. 19, 2010
2 pages. Excerpt: The proposal requires administrators of all defined benefit plans subject to Title IV of ERISA to furnish a funding notice each year. The recipients are the Pension Benefit Guaranty Corporation (PBGC), each plan participant and beneficiary, each labor organization representing such participants or beneficiaries, and, in the case of a multiemployer plan, each employer that has an obligation to contribute to the plan.
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