"Recent changes to the law have resulted in apparent confusion, and even certain outright conflicts, between the annual funding notice requirements in section 101(f) of [ERISA] and [DOL] regulations at 29 CFR 2520.101-5, that predated these recent changes. In addition, the compliance date for many retirement plans facing this conflict is imminent. This bulletin ... provides instruction to EBSA's national and regional offices of enforcement on how retirement plans in this position may comply with the new law pending additional guidance or revisions to 29 CFR 2520.101-5. The appendices to this Bulletin contain models that administrators of retirement plans may use to facilitate legal compliance. When plan administrators use the models and adhere to the principles in this Bulletin, Offices of Enforcement should treat such administrators as complying with the matters addressed in this Bulletin, provided that the information inputted into the models is accurate and timely furnished." [Appendix 1: Single-employer pension plan model annual funding notice; Appendix 2: Multiemployer pension plan model annual funding notice]  MORE >>