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Text of PBGC Technical Update 21-1: Effect of ARP on 4010 Reporting
Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Oct. 15, 2021 "This Technical Update 21-1 provides [PBGC] guidance on the effect of the American Rescue Plan Act of 2021 (ARP) ... on annual financial and actuarial reporting under section 4010 of ERISA and part 4010 of PBGC's regulations. This Technical Update waives 4010 reporting requirements in situations where the reporting obligation is triggered solely because of a retroactive election permitted by ARP and IRS Notice 2021-48. It also provides guidance with respect to actuarial information reported in a 4010 filing that changes because of ARP." |
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