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[Official Guidance]

11/4/2019: Text of PBGC Notice of Request for OMB Approval of Proposed Changes to Section 4043 Reporting Forms and Procedures (Pension Benefit Guaranty Corporation [PBGC])

"PBGC is proposing to modify the Form 10 for the 'Failure to make required contributions' reportable event to provide that if payment was made to satisfy a missed contribution, the filer must submit documentation of that payment, e.g., a copy of the cancelled check or wire transfer, etc.... PBGC is proposing to modify the [Form 200] to include a separate field showing the payment amount that triggered the notification in order to better track missed contributions and identify the amount by which liens associated with missed contributions must be updated.... PBGC is proposing to eliminate the email option for filings due after September 30, 2021. In other words, starting in October 2021, these filings would have to be submitted via PBGC's e-filing portal."

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