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PBGC Revises ERISA 4043 Forms and Instructions

Government Affairs

The Pension Benefit Guaranty Corporation (PBGC) has revised the forms by which plan administrators and sponsors fulfill the requirement under Section 4043 of ERISA that they notify the PBGC of certain events that may signal problems with a pension plan or business. The Office of Management and Budget has approved the revisions.

The PBGC describes the revisions as “minor,” and says that the “most notable” change is that controlled group and financial information must now be submitted (as an attachment) with all Form 10 filings, not most Form 10 filings as in the past.  The revised forms and instructions are as follows:


                          Revised ERISA 4043 Forms and Instructions


Form Name Use
Form 10 Post-Event Notice of Reportable Events Form 10 is used by a plan administrator or contributing sponsor of a single-employer plan when notifying the PBGC that a reportable event has occurred.
Form 10-Advance Advance Notice of Reportable Events The Form 10-Advance is used by a contributing sponsor of a single-employer plan to notify the Pension Benefit Guaranty Corporation in advance that a reportable event will occur.
Form 200 Notice of Failure to Make Required Contributions Over $1 Million The Form 200 is used to notify the PBGC of a failure to make required contributions to a single-employer plan that is covered under ERISA Section 4021 and whose FTAP is less than 100% if the total of unpaid balances, including interest, exceeds $1 million


More information is available on the PBGC Reportable Events & Large Unpaid Contributions Webpage and the PGBC e-filing Portal.