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-  Reportable Events & Large Unpaid Contributions 

This page has not been translated. Please go to PBGC.gov's Spanish home page for more information available in Spanish.

Esta página no ha sido traducida. Por favor vaya a la página principal del sitio de español de PBGC para ver información disponible en español.

# Reportable Events & Large Unpaid Contributions

#### Recent Changes to Reportable Events

On February 1, 2024, PBGC launched a new and improved e-Filing Portal. The new portal is used to prepare and submit certain documents and filings to PBGC, including reportable events. Key changes include a new, more secure, login process and a streamlined look and feel across all applications. For more information about how the revised login procedure affects PBGC’s e-Filing Portal, see Login.gov FAQs. The e-Filing Portal User Guide also contains useful information.

                          - Overview
                          - Reportable Events Reference Sheet for Small Plans
                          - Illustrative Forms and Filing Instructions
                          - e-Filing Portal
                          - Filing Assistance
                          - Penalties and Enforcement
                          - Staff Responses to Practitioner Questions
                          - Enrolled Actuaries Meeting Bluebooks - 4043 reporting

## Overview

Section 4043 of ERISA requires that plan administrators and sponsors notify PBGC of the occurrence of certain events that may present a risk to a plan sponsor’s ability to continue a pension plan. PBGC's regulation on reportable events and large cumulative funding underpayments describes the events and notice requirements in detail (see 29 CFR Part 4043).

In most cases, reporting is due 30 days after the event occurs (i.e., "post-event" reporting).  However, in certain cases involving nonpublic companies with large underfunding, advance notice of certain events must be given to PBGC (See 29 CFR §4043.61 for more information on advanced reporting).

Each event is listed below. For more information about an event, click on the applicable link below.

## Reportable Events Reference Sheet for Small Plans

View a quick checklist to help identify possible reportable events for small plans (plans with 100 or fewer participants).  

## Illustrative Forms and Filing Instructions

Forms must be prepared and submitted using the 4043 module of PBGC's e-Filing Portal (see below for more information). The pdf versions of the forms available below are for illustrative purposes only.

## e-Filing Portal

PBGC's e-Filing Portal provides a secure application for submitting Form 10, Form 10-Advance and Form 200 information. The application will review filings and generate a list of omissions and inconsistencies prior to submission to ensure that filings are complete.

The web-based application walks the filer through various screens, prompting the filer to answer questions and enter required information. The application identifies whether a question needs to be answered based on the answers to previous questions and skips any unnecessary questions. The application allows filers to, among other things:
                          - Save a partially completed filing;
                          - Modify information any time prior to submission;
                          - Pre-populate a filing with data from a previously submitted filing;
                          - Route the filing as needed to facilitate e-certifications; and
                          - Review prior filings submitted via the e-Filing Portal.

A user guide includes step-by-step instructions on how to create and manage your e-Filing Portal account.

Login to e-Filing Portal

## Filing Assistance

For questions regarding filing reportable events, contact PBGC by sending an email to:
                          - Post Event Reports (Form 10) -  post-event.report@pbgc.gov
                          - Advance Event Reports (Form 10-Advance) -   advancereport@pbgc.gov
                          - Large Unpaid Contributions (Form 200) -  form200@pbgc.gov .
                          - e-Filing Portal -  efiling.portal@pbgc.gov .

Practitioners may also call our toll-free practitioner number at 1-800-736-2444 (ext. 4070) or 202-229-4070 (DC area). If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.

## Penalties and Enforcement

PBGC regularly monitors compliance with Part 4043.

PBGC's current penalty policy applies to failure to timely file information required by Part 4043. See also ERISA section 4071 and 29 CFR Part 4071.

## Staff Responses to Practitioner Questions

Summaries of how PBGC staff has responded to questions about various issues, including questions about ERISA sections 4043 (reportable events) and ERISA 303(k)/IRC 430(k) (liens arising from large missed contributions) are available on PBGC’s Staff Responses to Practitioner Questions webpage. The responses reflect the views of individual staff members and do not represent the official position of PBGC. 

## Enrolled Actuaries Meeting Bluebooks - 4043 reporting

In connection with Enrolled Actuaries Meetings, PBGC staff has met with representatives of the Enrolled Actuaries Program Committee to discuss questions relating to these reporting requirements. Summaries of the questions and answers (in PDF format) discussed at the meetings are available here as a public service.

The summaries reflect the views of individual staff members and do not represent the official position of PBGC.
                          - 2019 Question & Answer Summary (Questions 7-9)
                          - 2018 Question & Answer Summary (Questions 8-11)
                          - 2017 Question & Answer Summary (Questions 9-14)
                          - 2016 Question & Answer Summary (Questions 7-23)
                          - 2015 Question & Answer Summary (Questions 12-15)
                          - 2012 Question & Answer Summary (Questions 15-16)
                          - 2011 Question & Answer Summary (Question 13)
                          - 2010 Question & Answer Summary (Questions 17-20, 31)
                          - 2009 Question & Answer Summary (Questions 17-19)
                          - 2008 Question & Answer Summary (Question 9)
                          - 2007 Question & Answer Summary (Questions 3, 14-16)
                          - 2006 Question & Answer Summary (Questions 12-15)
                          - 2005 Question & Answer Summary (Question 17-19)
                          - 2004 Question & Answer Summary (Question 11-13)
                          - 2001 Question & Answer Summary (Question 15-16)
                          - 2000 Question & Answer Summary (Question 19-20)
                          - 1998 Question & Answer Summary (Question 20-34)

February 1, 2024