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Text of PBGC Submission to OMB, Request for Comments: Reporting of Contributions Made Under Section 4062(e)(4)(A) Following Substantial Cessation of Operations
Pension Benefit Guaranty Corporation [PBGC]
[Official Guidance] May 14, 2019 "PBGC is proposing a new form series ... An employer or a plan administrator would file Form 4062(e)-01 to notify PBGC of the occurrence of a substantial cessation of operations and request a determination of the employer's liability. An employer would file Form 4062(e)-02 to notify PBGC that it made the elections to pay annual additional contributions to a plan. An employer would file Form 4062(e)-03 to notify PBGC that it paid an annual additional contribution, received a funding waiver from the [IRS], or is no longer obligated to pay additional annual contributions.... [An] employer would file Form 4062(e)-04 to notify PBGC that it failed to pay an additional annual contribution to the plan." MORE >> |
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