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Text of PBGC Form 200 Instructions: Notice of Failure to Make Required Contributions (PDF)
Pension Benefit Guaranty Corporation [PBGC]Link to more items from this source
[Official Guidance]
July 31, 2015
[Must be used for reports due on or after September 1, 2015.] "The Form 200 instructions and Form 200 have been changed to: [1] Streamline the form to two pages and modify the form to look more like the Form 10 and Form 10-Advance. [2] Remove information items PBGC can obtain publicly such as Form 5500s and documents filed with the Securities and Exchange Commission. [3] Add a requirement to state the reason for a late contribution so PBGC can better understand the underlying financial health of the sponsor and reasons for missing payments. [4] Add an Appendix to these instructions that provides an example of how to describe the aggregate outstanding balance of required funding payments, including interest."

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