Instructions Appendix 2 

12/13/2005 Page 1 of 22

The following table represents the text that appears when the filer the clicks “Help” on each screen of the webbased application. 

Screen 

# 

Schedule 

Reference Help Text

1a Account 

Sign up

Getting started

If you have not applied for an e-4010 account yet, click the “Apply for an Account” button 

to be directed to the Account Sign Up screen. Enter information for each item on this 

screen. The person whose information is entered on this screen is the sole contact 

person for the filing. For example:

• After signing up for an account, a temporary User ID and password will be sent to

the e-mail address entered here.

• After submitting a filing, a confirmation receipt will be sent to this e-mail address.

• This person may be contacted by phone or e-mail if PBGC has questions regarding 

the filing. 

If the contact person does not have an assigned title, enter N/A or no title, as the 

application does not allow for items on this screen to be left blank.

The secret question and answer will be used if your User ID/password is lost or 

forgotten, so make sure it reflects information that you can remember easily but is 

difficult for an unauthorized person to obtain. To retrieve a forgotten or lost ID or 

password, you will need to remember both the question you select and the answer to 

that question.

The “manage account” feature can be used to change contact information (phone 

number, e-mail address, etc.) after an account is established. This feature is accessible 

from the e-4010 home screen or any of the Schedule Summary screens.

Who must file

A contributing sponsor of a defined benefit pension plan and each member of the 

contributing sponsor’s controlled group must file if any one of three specified criteria in 

ERISA § 4010.4 is met. In addition, § 4010.6(a)(2) requires that certain information be 

reported if a filing was required for the prior information year but is not required for the 

current information year. Any filer or other person may submit the information on behalf 

of one or more members of a filer's controlled group.

Filing due date

With the exception of certain actuarial information, 4010 information must be submitted 

electronically on or before the 105th day after the close of the filer's information year. 

See § 4010.8(b) and § 4010.10(b) for information on the alternate due date for certain 

actuarial information.

In some cases, instead of submitting certain financial information, a reference to a 

publicly available source is sufficient. See § 4010.9(d) for information on when publicly 

available financial information is sufficient.
Instructions Appendix 2

12/13/2005 Page 2 of 22

1b Log in User ID/password

Enter your User ID and password

Forgotten User ID/password

If you lose or forget your User ID, click “Forgot your user ID?” and you will be prompted 

to enter your e-mail address. This must be the e-mail address currently associated with 

your e-4010 account. You will also be prompted to identify the “secret question” you 

chose when you first established an e-4010 account, and to answer that “secret 

question”. If you answer correctly, an e-mail containing your User ID will be sent to your 

current e-mail address. 

If you lose or forget your password, click “Forgot your password?” and you will be 

prompted to enter your e-mail address, to identify the “secret question” you chose when 

you first established an e-4010 account, and to answer that “secret question”. If you 

answer correctly, your password will be reset and an e-mail containing a new temporary 

password will be sent to the e-mail address used to establish your account. The next 

time you log in, you will automatically be directed to the “change password” screen.

2 First Time 

Log in

The first time you log in using your temporary User ID and password, you will be 

prompted to select a new User ID and password subject to the following rules:

• Your User ID must be 8-25 characters in length and may be comprised of letters, 

numbers, or a mixture. User IDs are not case-sensitive

• Your password must be 8-12 characters in length and must contain at least one 

number and one letter. Passwords are case-sensitive.

If you are responsible for more than one 4010 filing, the same User ID/password may be 

used for all filings. 

The secret question and answer will be used to re-set your password if it is lost or 

forgotten or if you ever want to change your password, so make sure it reflects 

information that you can remember easily but is difficult for any unauthorized person to 

obtain.

3 Forgot/reset 

password

Email address

This must be the e-mail address that is currently associated with your e-4010 account.

Secret question/answer

You must select the “secret question” you chose when you first established an e-4010 

account and answer that “secret question”. 

If you answer correctly, your password will be reset and an e-mail containing a new 

temporary password will be sent to the e-mail address currently associated with your e4010 account. The next time you log in, you will automatically be directed to the 

“change password” screen.
Instructions Appendix 2

12/13/2005 Page 3 of 22

4 Forgot User 

ID

Email address

This must be the e-mail address that is currently associated with your e-4010 account.

Secret question/answer

You must select the “secret question” you chose when you first established an e-4010 

account and answer that “secret question”. 

If you answer correctly, an e-mail containing your User ID will be sent to the e-mail 

address associated with your account.

5/6 Change 

Password

7 Manage 

Account

If you need to update your personal information, click on the “Manage Account” option at 

the top of any screen where the words “Manage Account” appears (in general, summary 

screens). Previously reported contact information for the filing coordinator will appear. 

To update the information, just enter new data in the applicable field.

8 e-4010 

Home Page

This screen shows whether a 4010 filing is still in draft form or if it has already been 

submitted to the PBGC. If you are responsible for more than one 4010 filing, this screen 

lists all of the filings you’ve worked on and indicates the filing status (i.e., draft or already 

submitted) of each. The first time you log in, the screen will be empty. To begin the 

process, click the “Create New 4010 Filing” button. From this screen you can also:

• Edit a draft filing

• View an already submitted filing by clicking on the “View Filing” button. A form will 

appear on the screen showing the information that was submitted to the PBGC. 

Draft filings may also be viewed, but they are viewed from the Filing Summary

screen, not from this screen.

• Print an already submitted filing by first using the view feature described above. 

Once the form is on the screen, hit CTRL-P or click “File, Print” on the browser menu 

bar to print a hard copy of the form. Note - There is no “Print” button. 

• Reassign the filing to someone else. Once you reassign a particular filing, you will 

no longer have access to that filing; the next time you login, the reassigned filing will 

not appear on your e-4010 home page. You may assign a filing only to someone 

who has set up an e-4010 account. Additional information on this feature can be 

found on screen 42.

• Amend a previously submitted filing. This “amend” feature should also be used to 

attach additional materials to a filing that has already been submitted. For example, 

click the “Amend Filing” button to attach a valuation report or a financial statement 

that was not available at the time the original filing was submitted. 

• Delete a draft filing

Timing out

After accessing a filing, the application allows twenty minutes between entering 

information or clicking a button. After twenty minutes of idle time, the application will 

automatically shutdown and information entered, but not saved, will be lost.

9 Create new 

filing

When creating a new filing you have the choice of entering all information from scratch 

or setting up a new filing using information reported in a prior filing. If you select the 

“pre-populate” option, you will be able to select which prior filing to use as the starting 

point from a complete list of prior filings (for which you are the listed filing coordinator). 
Instructions Appendix 2

12/13/2005 Page 4 of 22

10 Create new 

filing

This screen appears only if you indicated that you wanted to use a prior filing as a 

starting point for a new filing. Select the filing that should be used as a starting point.

In general, Schedule I data will be pre-populated. However, because the data reported 

on the other schedules is unlikely to be consistent from year to year, data from other 

schedules will not carry over to the newly created draft filing.

11 Filing 

Summary 

A list of the different schedules is displayed. Click the applicable schedule to enter data

or to edit and/or review previously entered data. For Schedule I, you can move directly 

to the beginning of Sections I, II, or III. For the other schedules, you must move to the 

first screen of the schedule and continue clicking “next” buttons until you reach the 

desired screen. From this screen, you can also:

• Enter freeform text comments for any Schedule (other than Schedule P) by clicking 

the “Comments” button”. Because each Schedule P relates to a different plan, 

Schedule P comments are entered from the Plan Actuarial Information Summary 

instead of from this screen.

• Attach files to Schedules I and/or F by clicking the “Attachments” button. NoteSchedule P attachments are attached via the Schedule P summary page.

• Delete files that were previously attached by clicking the “Attachments” button. 

• View a draft filing by clicking on the “View Draft” button, a form will appear on the 

screen showing the information entered as of the last time you clicked “Save”. The 

“View Draft” feature may be used whether or not the filing is complete.

• Print a draft filing by first using the view feature described above. Once the form is 

on the screen, hit CTRL-P or click “File, Print” on the menu bar to print a hard copy 

of the form. There is no “Print” button. 

• Perform validation checks on a draft filing by clicking the “Validate Filing” button. A 

list of errors will appear on the screen. To print this list click “File, Print” on the 

browser menu. Note — if you perform a validation check before completing the 

entire filing, you will likely get a long list of errors. 

• Logout of the application by clicking the word “Logout” at the top right corner of the 

screen. There’s no need to worry about losing information because any time you 

click a button to be taken back to the Filing Summary, your information will 

automatically be saved. 

• Submit a filing by clicking the “Submit Filing” button. Before the submission occurs, 

the filing will automatically be validated to ensure all necessary information has been 

entered and that the filing is internally consistent. 

− If no errors or inconsistencies are found, the 4010 filing is sent to PBGC and an 

e-mail “receipt” will automatically be sent to the e-mail address used when you 

first signed up for an account;

− If any errors or inconsistencies are found, a list of those errors/inconsistencies 

will appear on the screen. The application will not allow a filing to be submitted 

until all validation errors have been corrected. To print the error summary, click 

“File, Print” on the browser menu. 

Once submitted, you will no longer be able to edit the filing. You will, however, be able 

to print a hard copy at any time by using the “View Filing” feature from the home page.
Instructions Appendix 2

12/13/2005 Page 5 of 22

12 Schedule G 

– General 

Information

Controlled group Information

• Name: Enter the name of the controlled group. For purposes of 4010 filings, a 

“controlled group” is a controlled group of corporations under Code section 414(b) 

or a group of trades or businesses under common control under section 414(c) (see 

§ 4001.2). It includes all contributing sponsors of the plan and all members of each 

contributing sponsor’s controlled group.

• Business code: Enter the 6-digit code that best describes the predominant 

business activity of the controlled group. A list of codes can be found in Appendix B 

of PBGC Form 1 which can be accessed at www.PBGC.gov. If entering only one 

code is inappropriate (i.e., if there is not one clearly applicable code), use the 

comments feature to enter additional information.

• CUSIP number: CUSIP stands for Committee on Uniform Securities Identification 

Procedures. A CUSIP number identifies most securities, including stocks of all 

registered U.S. and Canadian companies and U.S. government and municipal 

bonds. The number consists of nine characters (including letters and numbers) that 

uniquely identify a company or issuer and the type of security. If a CUSIP number 

has been assigned to publicly traded securities of any member of controlled group, 

enter the first 6 characters. If no member of the controlled group has a CUSIP 

number, enter N/A. If entering only one CUSIP number is inappropriate, use the 

comments feature to enter additional information.

• Date current information year ends: In general, the current information year is the 

fiscal year of all non-exempt members of the controlled group. If one non-exempt 

member has a different fiscal year, the current information year is the calendar year.

Filing Contact (if different from filing coordinator): The purpose of this item is to 

report who the PBGC should contact if they have a question about the information 

reported in the filing. In many cases, this person will be the Filing Coordinator. If that is 

the case, leave this item blank. If someone else should be the first point of contact, 

enter that person’s name and telephone number and other information you feel is 

pertinent (e-mail address, title, etc.)

General Filing Information

• Was a 4010 filing required for the prior information year? Indicate whether or 

not a 4010 filing was required for the prior information year. 

• Is a 4010 filing required for the current information year? Select the applicable 

box. After entering your selection, click “Next”. If you select:

- “Yes”, you will be prompted to begin the 4010 filing, 

- “No” and a 4010 filing was required for the prior information year, you will be 

prompted to complete Schedule FG to demonstrate that a filing is not required 

for the current information year, 

- “No” and a 4010 filing was not required for the prior information year, you will be 

informed that there is no need to proceed further, 

- “Help me determine”, the application will walk you through the steps needed to 

determine if a 4010 filing is required.

• § 4010.6(c) exemption — Check this box if some of the information required to be 

reported under 4010 is not being included with this filing because it was already 

submitted to the PBGC for another purpose (e.g., as part of the early warning 

program). If this box is checked, you must use the comments feature to explain 

what materials were previously submitted and when such materials were submitted.
Instructions Appendix 2

12/13/2005 Page 6 of 22

13 Schedule 

FG – Filing 

Gateway

The purpose of Schedule FG is to demonstrate that a filing is not required for the current 

information year. Schedule FG must be completed if a 4010 filing was required for the 

prior information year and you indicated that a 4010 filing is not required for this year on 

Schedule G. Schedule FG may also be completed to help you determine whether or not 

a 4010 filing is required. 

For purposes of determining if the amount of aggregate unfunded vested benefits 

exceeds $50 million:

• the value of a plan's unfunded vested benefits is determined at the end of the plan 

year ending within the information year in accordance with section 4006(a)(3)(E)(iii) 

of ERISA and § 4006.4 (without reference to the exemptions and special rules under 

§ 4006.5). For information years ending before December 31, 2005, the optional 

assumptions provided under § 4010.4(b)(2) of the prior regulation may be used to 

determine the value of unfunded vested benefits instead of the rules noted above,

• contributions made after the end of the plan year ending within the information year 

and on or before the 4010 filing due date (without regard to the alternative due date 

under § 4010.10(b)) are taken into account only if they are attributable to the prior 

plan year (i.e., the plan year ending within the information year) for funding purposes 

under ERISA section 302(c)(1) and Code section 412(c)(10) and discounted back to 

the end of the plan year in accordance with the rules provided under 

§ 4010.4(b)(2)(iii),

• any plan maintained by any member of the controlled group (including exempt plans) 

must be included unless that plan has no unfunded vested benefits (i.e., one plan’s 

surplus cannot be used to offset another plan’s deficit). 

If aggregate unfunded vested benefits exceed $50 million, select “Yes”. Otherwise 

select “No”. After making your selection, click “Next”. If you answer:

• “Yes”, a message will appear stating that a 4010 filing is required for the current 

information year. To begin entering required information (or to logout), click “Back to 

Filing Summary.” Note – Your answers to Schedule FG questions will automatically 

be saved. 

• “No”, another question will appear which must be answered before a determination 

can be made about whether a filing is required.

14 Schedule 

FG – Filing 

Gateway

Reporting is required if there has been a failure of any controlled group member to make 

a required installment or other required payment to a plan that results in conditions for 

imposition of a lien under ERISA section 302(f)(1) or Code section 412(n)(1) during the 

information year and that is not made within 10 days after its due date. 

Select “Yes” if any member of the controlled group failed to make a required installment 

that met the conditions for imposing a lien under ERISA. Otherwise select “No”. After 

making your selection, click “Next”. If you answer:

• “Yes”, a message will appear stating that a 4010 filing is required for the current 

information year. To begin entering required information (or to Logout), click “Back to 

Filing Summary.” Note – Your answers to Schedule FG questions will automatically 

be saved. 

• “No”, another question will appear which must be answered before a determination 

can be made about whether a filing is required. 
Instructions Appendix 2

12/13/2005 Page 7 of 22

15 Schedule 

FG – Filing 

Gateway

Reporting is required if any plan maintained by a controlled group member has been 

granted one or more minimum funding waivers under ERISA section 303 or Code 

section 412(d) totaling in excess of $1 million, any portion of which is still outstanding at 

the end of the plan year ending within the information year. For information on when a 

waiver is considered outstanding, see § 4010.4(c).

Select “Yes” if an outstanding waiver exists that meets the above criteria. Otherwise, 

select “No”. After making your selection, click “Next”. If you answer:

• “Yes”, a message will appear stating that a 4010 filing is required for the current 

information year. To begin entering required information (or to Lgout), click “Back to 

Filing Summary.” Note – Your answers to Schedule FG questions will automatically 

be saved.

• “No”, a message will appear stating that a 4010 filing is not required for the current 

information year. In this case:

- If a filing was required last year, the message will also explain that Schedules G 

and FG must be submitted to satisfy § 4010.6(a)(2). Click “Back to Filing 

Summary” to submit these two schedules or print and review the schedules 

before submission. Note – Your answers to Schedule FG questions will 

automatically be saved.

- If a filing was not required last year, the message will instruct the filer to return to 

the Filing Summary and logout. 

17 Schedule I

– Member 

Summary

Identifying information must be reported with respect to each member of the controlled 

group as of the last day of the information year unless that member is “exempt”. A 

member is exempt if it:

(i) is not a contributing sponsor of a plan (other than an exempt plan);

(ii) has revenue for its fiscal year ending within the information year that is 5% or less 

of the controlled group’s revenue for the fiscal year(s) ending within the information 

year;

(iii) has annual operating income for its fiscal year ending within the information year 

that is no more than the greater of 5% of the controlled group’s annual operating 

income for the fiscal year(s) ending within the information year, or $5 million; and

(iv) has net assets at the end of the fiscal year ending within the information year that 

are no more than the greater of 5% of the controlled group’s net assets at the end 

of the fiscal year(s) ending within the information year, or $5 million.

This summary is intended to help you track which members have been entered. The first 

time you view this screen there is nothing to see. Once you’ve entered and saved 

information about a member, the member’s information appears in the summary. 

To enter identifying information for a controlled group member, click the “Enter Member 

Company” button. This will take you to Schedule I – Section I where you will be 

prompted to answer a series of questions. 
Instructions Appendix 2

12/13/2005 Page 8 of 22

17 Schedule I

– Member 

Summary

(continued)

From this screen you can also:

• Modify previously reported information on a specific member company by clicking 

the member company name,

• Delete a previously entered member company by clicking the “Delete” button next to 

that member’s name,

• Save your work and return to the Filing Summary by clicking the “Back to Filing 

Summary” button. From there, you will be able to select where, within the 

application, you want to go next,

• Logout of the application by clicking the word “Logout” at the top right corner of the 

screen. There’s no need to worry about losing information because any time you 

click a button to be taken back to the Filing Summary, your information will 

automatically be saved. 

18 Schedule I

– Section I

The information required to be entered for each member is as follows:

Company name: Enter the Legal name of the member.

EIN: Enter the Employer identification number of the member.

Address: Enter the street address for the headquarters of the member.

City: Enter the city in which the headquarters of the member is located.

State: If the headquarters of the member is located in the United States, click the “state” 

box. A list of the 50 states will appear. Click the appropriate state.

Province: If the headquarters of the member is located outside of the United States, 

enter the applicable information (province, etc.)

Zip Code: Enter the required information

Telephone: Enter the telephone number corresponding to the address entered above. 

If this is outside of the United States, be sure to include a country code.

Relationship: Describe the legal relationship of the member to other members of the 

controlled group (e.g., parent, subsidiary of Company X).

If you do not have all of this information readily available, you may enter what you have, 

click the “Save” button, and return to this screen at a later time. Note - Company name 

and EIN entered on this screen are used to create a drop down menu that appears on 

other screens. If either name or EIN are temporarily left blank, the application may 

direct you back to this screen when such information is needed later in the application. 

The other identifying information (address and telephone) has no impact on the rest of 

the application and may be entered at anytime before submitting the filing. 

There is one more question to answer with respect to this member. Click “Next” and the 

additional question will appear. You can not save the information entered on this screen 

until you proceed to the next screen.

19 Schedule I

– Section I

If this is a new member, check the box which best describes the new member. If the 

member joined the controlled group during the information year, enter the date the 

member company became part of the controlled group.

Once completed, you are finished answering questions for this member company and 

may either enter another member company by clicking “Enter Next Member” or save 

information entered with respect to this member clicking “Save”. Clicking “Save” will 

take you back to the Member Summary where you will see a list of members for whom 

some, or all, identifying information has been entered.
Instructions Appendix 2

12/13/2005 Page 9 of 22

20 Schedule I

– Plans – 

Summary

Identifying information must be reported with respect to each plan (including exempt 

plans) sponsored by any controlled group member as of the last day of the information 

year. 

This summary is intended to help you track which plans have been entered. The first 

time you view this screen there is nothing to see. Once you’ve entered and saved 

information about a plan, the plan’s information appears in the summary. 

To enter identifying information for a non-exempt plan, click the “Enter Plan” button. This 

will take you to Schedule I – Section II where you will be prompted to answer a series of 

questions. 

When you are finished entering information for one plan, you will be given the option to 

enter information about another plan or save and exit this section.

From this screen you can also:

• Edit an existing plan by clicking the plan name from the table,

• Modify member information by clicking the “Modify Member Information” button, 

• Save your work and go back to the Filing Summary by clicking the “Back to Filing 

Summary” button,

• Delete a plan by clicking the “Delete” button next to the plan you want to delete.

• Assign an actuary to complete a particular Schedule P. For additional information 

on the “assign an actuary” feature, see screen 43.

Note re: saving Schedule I, Section II prior to completion

The “Save” feature is not available on every screen of this section. If you want to save 

your work before you get to a screen with a “Save” button, keep clicking ”Next” until you 

get one. 

In some cases, which screen appears after you click “Next” depends on how you 

answered a previous question. As such, you may need to answer certain yes/no type 

questions before you can save a partially completed section. Items that require entering 

data (rather than answering questions) may be left blank for now, but will need to be 

completed prior to submission. 

21 Schedule I

– Section II

Note re: exempt plan sponsors — If the plan sponsor is an exempt member, instead 

of entering plan information on this screen, enter the identifying information as a 

Schedule I comment by clicking the “Comments” button on the Filing Summary.

The information required to be entered for each member is as follows:

Plan name: Enter the legal name of the defined benefit pension plan.

Plan sponsor: Select a plan sponsor from the list of non-exempt member companies.

If the plan sponsor is not on the list of non-exempt member companies, it most likely 

means that you have not yet entered member information with respect to that plan 

sponsor. Click the “Enter Member” button to enter the plan sponsor information. You 

will be diverted back to Schedule I – Section I so that you may enter information 

regarding the plan sponsor. The next time you go to Schedule I – Section II, this plan 

sponsor will appear on the drop down menu. Note, in this case, the plan name will not 

have been saved. You will need to re-enter the plan name when you return to Schedule

I – Section II. 
Instructions Appendix 2

12/13/2005 Page 10 of 22

21 Schedule I

– Section II

(continued)

If the sponsor does not appear on the list, it could mean that the sponsor is an exempt 

member for whom identifying member information is not required. In that case, follow 

the instructions in the above note re: exempt plan sponsors.

Plan number: Enter the three-digit plan number.

Whether plan is an exempt plan: A plan is an exempt plan if, as of the end of the plan 

year ending within the information year, it has fewer than 500 participants or has benefit 

liabilities less than or equal to the fair market value of the plan’s assets, provided there 

are no outstanding minimum funding waivers or missed installments (see § 4010.8(c)).

For exempt plans, identifying information must be reported (on this Schedule I), but not 

plan actuarial information (on Schedule P). 

The instructions for the plan freeze question have been modified to 

better reflect the regulation. Please read the following carefully.

Plan freeze information: Check “Yes” if the plan is frozen in any capacity. For 

example, check “Yes” if the plan was amended at any time during or before the current 

information year to:

• Cease benefit accruals for some or all active participants (i.e., pay and service are 

frozen) after a specified date,

• Change the benefit formula so that service after a specified date is not recognized 

for benefit accrual purposes (i.e., service is frozen, pay is not),

• Change the plan eligibility requirements so that employees hired after a specified 

date are not covered by the plan, or

• Modify the plan in some similar fashion.

If a freeze applies only to one location, type of employee, part of the benefit formula, 

etc., answer “Yes”, and explain on the next screen.

If you answer:

• “Yes”, you must provide additional information about the freeze. Click “Next” and the 

next question will appear.

• “No” the next screen will be skipped and the final question will appear.

Saving information

The “Save” feature is not available from this screen. If you want to save your work at 

this time, you will need to answer the yes/no questions and hit “Next”. Depending on 

how you answer certain questions, you may need to do this a few times before you get 

to a screen where you can click “Save”. Items that require entering data (rather than 

answering questions) may be left blank for now, but will need to be completed prior to 

submission. 
Instructions Appendix 2

12/13/2005 Page 11 of 22

22 Schedule I

– Section II

Freeze 

information

If this screen appears, you must have indicated that the plan was frozen in some 

capacity. If that is not the case, use the “back” button to return to screen 21 and change 

your answer.

Report the following information:

Date of freeze: Enter the date the plan was frozen. If there have been multiple freezes, 

enter the date of the most recent freeze and use the comments feature to provide 

additional information.

Nature of freeze: Check the box indicating the nature of the freeze. If the options 

provided do not adequately describe the nature of the freeze, check the 

“Other/Combination” option and enter an explanation.

Note re: multiple freezes — If there was more than one freeze, enter additional 

information related to the other freeze(s) as a comment by clicking the “Comments” 

button in the Filing Summary.

Once completed:

• If you were not required to submit 4010 information last year, you are finished 

answering questions about this plan. Click “Next” and you will be prompted to 

choose what you want to do next (for example, enter information about another 

plan, return to the Filing Summary, etc.)

• If you were required to submit 4010 information last year, there is one more 

question to answer with respect to this plan. Click “Next” and the additional 

question will appear.

23a Schedule I

– Section II

Has the EIN or PN changed . . . ? If, as of the last day of the prior information year, 

the plan did not exist, was not covered by Title IV of ERISA, or was sponsored by an 

entity outside of the controlled group, check the “N/A (new plan)” box. Otherwise select 

“Yes” or “No” as applicable. If you answer:

• “No”, you are finished answering questions about this plan. Click “Next” and you will 

be prompted to choose what you want to do next (for example, enter information 

about another plan, save and return to the Filing Summary, etc.),

• “Yes”, you must provide additional information about the change in EIN/PN. Click 

“Next” and a related question will appear,

• “N/A (new plan)”, you must provide additional information about the new plan. Click 

“Next” and a related question will appear.

Saving information

The “Save” feature is not available from this screen. If you want to save your work at 

this time, you will need to answer the question and hit “Next”. Depending on how you 

answer, you may need to do this a few times before you get to a screen where you can 

click “Save”. Items that require entering data (rather than answering questions) may be 

left blank for now, but will need to be completed prior to submission. 
Instructions Appendix 2

12/13/2005 Page 12 of 22

23b Schedule I

– Section II

There is nothing to enter on this screen. It will appear once you have answered all 

questions related to a particular plan. The purpose is to indicate what you’d like to do 

next. If you click the:

• “Enter Next Plan” button – The information you’ve entered with respect to this plan 

will be saved and you will be taken back to the first screen in this section. At that 

point you may begin entering identifying information for another plan.

• “Save” button – The information you’ve entered with respect to this plan will be 

saved and you will be taken back to the Plan Summary. From there you can get to 

the Filing Summary.

• “Cancel” button – The information you’ve entered with respect to this plan will not be 

saved. You will be taken back to the Plan Summary.

• “Back” button – You will be taken back to the most recent screen. The information 

you’ve entered with respect to this plan will not be saved. 

24 Schedule I

– Section II

Change in 

EIN/PN

If this screen appears, you must have indicated that the EIN or PN has changed. If that 

is not the case, use the “back” button to return to screen 23a and change your answer.

You must enter both the prior Employer Identification Number and the prior Plan 

Number, even if only of these items has changed. 

Once you enter this information, you are finished answering questions about this plan. 

You may begin entering information about another plan by clicking the “Enter Next Plan” 

button or save this information and return to the Plan Summary by clicking “Save”.

25 Schedule I

– Section II

New plan 

explanation

If this screen appears, you must have reported that this plan is new. If that is not the 

case, use the “back” button to return to screen 23a and change your answer.

Date plan was first maintained by controlled group: Enter the date that the plan was 

first maintained by the controlled group.

Explanation: Select the reason why the plan was not reported last year:

• Newly-established plan,

• Spun-off or transferred from a plan sponsored by a member outside controlled 

group, or

• Spun-off from plan sponsored by member within the controlled group.

If none of these explanation apply, click “Other” and enter an explanation for why the 

plan was not reported last year in the space provide on this screen. 

Once you enter this information, you are finished answering questions about this plan. 

You may begin entering information about another plan by clicking the “Enter Next Plan” 

button or save this information and return to the Plan Summary by clicking “Save”.
Instructions Appendix 2

12/13/2005 Page 13 of 22

26 Schedule I

– Section III

Former controlled group members: For any entity, other than an exempt entity, that 

ceased to be a member of the controlled group during the information year and is thus, 

not reported in Schedule I, section I of this year’s filing, enter the following information in 

the space provided: 

• Member name,

• Employer Identification Number,

• Date the entity ceased to be a member, 

• Legal relationship of the member to the other members (e.g., parent, subsidiary, 

brother-sister, etc.), and

• Explanation (e.g., no longer a member of the controlled group, now meets the 

definition of an exempt entity).

Former plans: For any plan, other than an exempt plan, ceased to be maintained by a 

member of the controlled group during the information year, and is thus, not reported in 

Schedule I, section II of this year’s filing, enter the following information in the space 

provided: 

• Plan name,

• Plan sponsor’s Employer Identification Number,

• Plan number,

• Explanation (e.g., terminated, transferred to a member outside of the controlled 

group),

• Date the plan ceased to be maintained by the controlled group, and if applicable,

• Name of the controlled group and sponsor currently maintaining the plan.

Once completed, click “Save” and you be taken to the Filing Summary

27 Schedule F 

– Type of 

Submission

In general, financial statements for the fiscal year ending within the information year 

(including balance sheets, income statements, cash flow statements, and notes to the 

financial statements) must be provided for each non-exempt member. 

If the financial information of a non-exempt member is combined with the information of 

other members in consolidated financial statements, in lieu of the information noted 

above, a filer may provide consolidated financial statements. In this case:

• additional information (revenues, operating income, and net assets) must be 

reported for each non-exempt member (see § 4010.9 (b)),

• Financial information about entities that are not members of the controlled group 

(e.g., joint ventures) or that are exempt entities may be included in the consolidated 

financial statements. 

After selecting which of the permitted filing alternatives is being used (separate financial 

statements, consolidated financial statements, or a combination), click “Next”.

Saving an incomplete Schedule F

In most cases, Schedule F information can not be saved until you’ve gone through all 

the applicable Schedule F screens. If you want to save a partially completed Schedule 

F, keep clicking the “Next” button until you get to the last Schedule F screen. 

In some cases, the screen that appears after you click “Next” varies depending on how 

you answered a previous question. As such, you will need to answer certain questions 

before you can click “Next” and save a partially completed schedule. The questions you 

need to answer before the “Next” command can determine which screen is next are 

those with radio buttons” (i.e., any time you have to select between two or more 

options). Items that require entering data (rather than selecting an option) may be left 

blank for now, but will need to be completed prior to submission. 
Instructions Appendix 2

12/13/2005 Page 14 of 22

28 Schedule F 

– Type of 

Submission

A list of non-exempt members is displayed. For each listed non-exempt member 

indicate whether its financial information is included in consolidated financial statements 

or individual financial information will be provided (as an attachment or by reference). 

Once completed, click “Save”.

Note – this screen appears only if you indicated that the financial information includes a 

combination of consolidated information and individual member information. If this is not 

correct, click the “Cancel” button to change your response to the previous question.

29 Schedule F 

– Summary

A list of all non-exempt members is displayed. However, how the list is displayed varies 

based on how you answered previous questions. 

Case 1 – combined financial information for all non-exempt members

All non-exempt members are listed in one table labeled “Consolidated Members”. You 

must answer a series of questions on the next few screens about the consolidated 

financial statements and enter additional information (revenues, operating income, and 

net assets) separately with respect to each non-exempt member. To answer these 

questions for the first time or to change a previously entered response, click the “Edit” 

button. After completing Schedule F, you will be directed back to this screen.

“Yes” in the column labeled “Complete” next to a member’s name indicates that all 

required information has been entered. “No” indicates that one or more of the required 

data items has yet to be entered for that member.

Case 2 – Separate financial information for each non-exempt member

All non-exempt members are listed in one table labeled “Individually Listed Members”. 

You must answer a series of questions on the next few screens about each of these 

members. Click the “Edit” button next to a listed member to begin answering questions 

about that member’s financial information. The “Edit” button can also be used to modify 

previously entered information. After answering all of the financial questions with respect 

to that member, you will be directed back to this screen. From there, you may click “Edit” 

next to another member’s name to begin answering the same questions with respect to 

that member or go back to the Filing Summary and choose.

“Yes” in the column labeled “Complete” next to a member’s name indicates that all 

required information has been reported. “No” indicates that information on this member 

is incomplete.

Case 3 – Reported information contains some consolidated and some separate 

financial information.

Two tables appear, one listing the non-exempt members you indicated were included in 

the consolidated financial statements and another listing the rest of the non-exempt 

members. Follow the instructions noted above under both Case 1 and Case 2.

From this screen you can also:

• Change your answer to whether a particular member’s financial information is 

included in the consolidated financial statements by clicking the “Change 

Consolidated or Individual Submission Status” button at the top of the screen;

• Edit previously entered financial information by clicking the applicable “Edit” button. 

Note – the application will walk you through all of the remaining Schedule F screens. 

You can not jump directly to a particular Schedule F question; just keeping clicking 

“Next” until you get to the screen you want,

• Modify member information by clicking the “Modify Member Information” button;

• Save your work and return to the Filing Summary by clicking the “Back to Filing 

Summary” button.
Instructions Appendix 2

12/13/2005 Page 15 of 22

30 Schedule F 

– Financial 

Information

Type of 

information

In general, audited financial statements for the fiscal year ending within the information 

year must be made available as part of the filing. If audited statements are unavailable, 

unaudited financial statements are acceptable as long as the audited financial statement 

is submitted to PBGC within 15 days after it is prepared. 

If no financial statements are available, a federal tax return for the tax year ending within 

the information year is acceptable provided an audited and an unaudited financial 

statement are submitted to PBGC within 15 days after they are prepared.

Note – the application does not currently provide a mechanism for submitting audited 

financial statements after the 4010 filing is submitted. Until this feature is added, the 

requirement may be satisfied by sending an e-mail to ERISA.4010@pbgc.gov with the 

audited statement attached or, if it is publicly available, information as to where it can be 

obtained.

Select which type of information is being reported and click “Next”.

Saving an incomplete Schedule F

Schedule F information can not be saved until you’ve gone through all the applicable 

Schedule F screens. If you want to save a partially completed Schedule F, keep clicking 

the “Next” button until you get to the last Schedule F screen. 

In some cases, the screen that appears after you click “Next” varies depending on how 

you answered a previous question. As such, you will need to answer certain questions 

before you can click “Next” and save a partially completed schedule. The questions you 

need to answer before the “Next” command can determine which screen is next are 

those with radio buttons (i.e., any time you have to select between two or more options). 

Items that require entering data (rather than selecting an option) may be left blank for 

now, but will need to be completed prior to submission.

31 Schedule F 

– Financial 

Information

Reporting 

method

Select “Yes” or “No” to indicate whether financial information will be attached 

electronically to this filing. Financial information is not required to be attached to the 

filing if it is otherwise publicly available and accessible.

Once selected, click “Next”.

Saving an incomplete Schedule F

Schedule F information can not be saved until you’ve gone through all the applicable 

Schedule F screens. If you want to save a partially completed Schedule F, keep clicking 

the “Next” button until you get to the last Schedule F screen.

In some cases, the screen that appears after you click “Next” varies depending on how 

you answered a previous question. As such, you will need to answer certain questions 

before you can click “Next” and save a partially completed schedule. The questions you 

need to answer before the “Next” command can determine which screen is next are 

those with radio buttons (i.e., any time you have to select between two or more options). 

Items that require entering data (rather than selecting an option) may be left blank for 

now, but will need to be completed prior to submission. 
Instructions Appendix 2

12/13/2005 Page 16 of 22

32 Schedule F 

– Financial 

Information

Publicly 

available 

information 

If this screen appears, you must have indicated that financial information is not attached 

because it is publicly available. If that is not the case, use the “back” button to return to 

screen 31 and change your answer.

Indicate where the publicly available information can be obtained (i.e., SEC or 

Elsewhere). If “Elsewhere” is selected, enter information regarding where the financial 

information can be obtained (for example, a company’s website address). In either 

case, enter the date the information was made available to the public. 

If you are entering information with respect to an individual, there are no more questions 

with respect to that member. Click “Next” to return to the Financial Information 

Summary where you begin answering Schedule F questions for another member or 

save your work and logout.

If you are entering information with respect to an consolidated financial statements, 

additional data is required. Click “Next” to provide the additional information. If you are 

not ready to do so, you will still need to click “Next” to be able to save your work. 

33 Schedule F 

– Financial 

Information

A list of each non-exempt member company included in the consolidated financial 

statements will be displayed. Enter the revenue, operating income, and net assets for 

each listed member. These amounts may be rounded (but not truncated) to the nearest 

thousand. For example, if revenues are $98,765,432.10, you may enter $$98,765,000.

This information is required for all non exempt entities including foreign subsidiaries.

Once complete, click “Save”.

If you do not have all the information needed to complete this screen at this time, click 

“Save”. The next time you return to the Schedule F Summary, “Yes” will appear in the 

“Completed” column next to members for whom full information has been entered. “No” 

in this column indicates that additional information still needs to be entered with respect 

to that member.
Instructions Appendix 2

12/13/2005 Page 17 of 22

34 Schedule P 

– Summary 

The purpose of Schedule P is to report Plan Actuarial Information for each non-exempt 

plan sponsored by a member of the controlled group as of the last day of the information 

year. If the filing coordinator has assigned an actuary to a particular plan, both the Filing 

Coordinator and that actuary will have access to that Schedule P. Access is limited to 

one actuary at a time.

This summary is automatically populated with the names of all non-exempt plans 

reported in Schedule I – Section II. Click on any plan name to begin reporting Plan 

Actuarial Information for a particular plan. When you finish entering information for one 

plan, you will be given the option of entering actuarial information for another plan or 

saving the information you’ve entered so far and exiting this section. To help you keep 

track of which plan’s Schedule P is on the screen at any time, the plan name appears at 

the top of the screen.

If a non-exempt plan does not appear, it most likely means you omitted the plan when 

you completed Schedule I – Section II. You can return to that screen and modify plan 

information as needed by clicking the “Modify Plan Information” button. However, if you 

omitted the plan sponsor as well, you should click the Modify Member Information” 

button first as Schedule I does not let you enter plan information until the plan sponsor’s 

name and EIN have been entered.

From this screen you can also:

• Enter comments related to a particular plan by clicking the “Comments” button next 

to the applicable plan.

• Attach files (for example, a valuation report) by clicking the “Attachments” button.

• Modify or delete previously entered comments by clicking the “Comments” button 

next to the applicable plan. 

• Modify previously entered Schedule P information for a particular plan by clicking on 

the plan name,

• Return to the Filing Summary by clicking the “Back to Filing Summary” button. 

• Modify Schedule I information by clicking the “Modify Member Information” or 

“Modify Plan Information“ button. Note – because assigned actuaries do not have 

access to Schedule I, this feature works is available only to Filing Coordinators.

• Print Schedule P so that the enrolled actuary can review/certify the information. This 

certification is not done electronically. Instead, click the “Print Schedule P 

Certification” button to print a form version of Schedule P. Obtain the signature of 

the enrolled actuary and keep it for your records. PBGC may request to see a copy 

of the certification for each plan at any time.

Note re: Enrolled Actuary’s certification

§ 4010.8(a)(6) requires that an enrolled actuary certify that the to the best of his/her 

knowledge and belief, the actuarial information submitted above is true, correct, 

complete, and conforms to all applicable laws and regulations. To the extent the 

certification is qualified, as permitted under 26 CFR § 301.6059-1(d), an explanation 

must also be submitted. 

Special note applicable only to assigned actuaries

Once you are done entering information, you may click the “Notify FC” button to 

automatically generate and send an e-mail to the Filing Coordinator to let them know 

your part of the filing process is complete. This feature is optional. If you prefer to 

contact the Filing Coordinator directly, you do not need to click this button. Note –

clicking this button does not constitute “certifying” the results. The procedure for 

certifying results is the same regardless of who enters the information into the 

application. 
Instructions Appendix 2

12/13/2005 Page 18 of 22

35 Schedule P 

– Basic 

Plan 

Information

Complete each of the data fields for the selected plan. 

Enrolled actuary information: Enter the name, EA number, and telephone number of 

the enrolled actuary responsible for certifying reported actuarial information. Reporting 

the actuary’s e-mail address is optional. Note - the enrolled actuary does not need to be 

the enrolled actuary who certifies Schedule B of Form 5500 or the actuary who signs 

Schedule A of PBGC Form 1. 

Plan year information: Enter the date the plan year ending within the information year 

ends and indicate whether that plan year is a short plan year (i.e. less than 12 full 

months). 

Once completed, click “Next” to continue entering Plan Actuarial Information for this 

plan, “Back” or “Cancel” to return to the Plan Actuarial Information Summary without 

saving. 

Saving an incomplete Schedule P

Schedule P information can not be saved until you’ve gone through all the Schedule P 

screens. If you need to save a partially completed Schedule P, keep clicking the “Next” 

button until you get to the last Schedule P screen (where you’ll see a “Save” button). 

36 Schedule P 

– Funded 

Status 

Information

Number of Participants: If census data was projected from a date before the end of 

the plan year ending within the information year, enter the counts as of that date. 

Otherwise, enter the breakdown of the actual census used to determine benefit 

liabilities. The methodology used to allocate participants to a particular category (active, 

terminated vested, retired), should be consistent with the methodology used to report 

current liability on Schedule B of Form 5500. 

The instructions for reporting Benefit Liabilities have changed since 

last year. Please read the following carefully.

Benefit liabilities: Enter the value of benefit liabilities determined using assumptions 

and methods for valuing benefits to be paid as annuities in trusteed plans terminating at 

the end of the plan year with one exception. Enter the value before reflecting the 

expense load required under § 4044.52(e).

The values may be rounded to the nearest thousand. For example, if the benefit liability 

for active participants is $123,456,789, you may enter $123,457,000 or $123,456,789. If 

the liability is $123,456,389, you may enter $123,456,000 or $123,456,389.

If projected census data is used to determine benefit liabilities, any reasonable 

methodology may be used to allocate liabilities into the various categories (e.g. based 

on the participant’s status as of the date the underlying data was collected, in a manner 

that results in a breakdown proportional to the prior year, etc.). The comment feature 

(available via the Plan Actuarial Information Summary) may be used to document the 

allocation methodology, but doing so is entirely optional.

Totals: To view the total participant count and pre-expense load liability amount, click 

the “Calculate Total” button. If you do not click this button, totals will automatically be 

calculated when you hit the “Next” button. In this case, if you return to this screen at a 

later time, or print the filing, the totals will appear. Note – if you change a previously 

entered number, the totals will not change until you click “Calculate Total” or “Next.” 

Expense load: Enter the dollar amount of the applicable expense load calculated in 

accordance with § 4044.52(e). The amount may be rounded (but not truncated) to the 

nearest thousand. For example, if the amount is $4,444,444.44, you may enter 

$4,444,000. 
Instructions Appendix 2

12/13/2005 Page 19 of 22

36 Schedule P 

– Funded 

Status 

Information

(continued)

Total benefit liabilities after reflecting load: To view the total benefit liability amount, 

click the “Calculate Total” button. If you do not click this button, totals will automatically 

be calculated when you hit the “Next” button. In this case, if you return to this screen at 

a later time, or print the filing, the totals will appear. Note – if you change a previously 

entered number, the totals will not change until you click the “Calculate Total” or “Next” 

button.

Once completed, click “Next” to continue entering Plan Actuarial Information for this 

plan, “Back” to go back one screen and modify your answers, or “Cancel” to return to 

the Plan Actuarial Information Summary without saving.

Saving an incomplete Schedule P

Schedule P information can not be saved until you’ve gone through all the Schedule P 

screens. If you need to save a partially completed Schedule P, keep clicking the “Next” 

button until you get to the last Schedule P screen (where you’ll see the “Save” button). 

In some cases, which screen appears after you click “Next” depends on how you 

answered a previous question. As such, you will need to answer certain questions 

before you can save a partially completed section. The questions you need to answer 

before the “Next” command will work are those with radio buttons (i.e., any time you 

have to select between two or more options).Items that require entering data (rather 

than selecting an option) may be left blank for now, but will need to be completed prior 

to submission. 

37 Schedule P 

– Funded 

Status 

Information

Census data used to determine benefit liabilities: § 4010.8(d)(1) provides that 

census data may be determined as of the end of the plan year ending within the 

information year (i.e. the date entered on the previous screen) or as of the beginning of 

the subsequent plan year. If actual plan census data is not available as of either of 

those dates, a projection of plan census data from a date within the plan year ending 

within the information year is permitted. Such a projection must use reasonable actuarial 

methods including adjusting for significant events, if applicable. See § 4010.8(d)(2). 

Interest rates: Enter the interest rate to determine benefit liabilities reported on the 

previous screen and number of years in the discount period for which that interest rate is 

used. Note – the interest rate and duration must be calculated in accordance with 

§ 4044.52(a).

Enter rates as percentages. For example, if the applicable rate for the first 20 years is 

4.21%, enter 4.21, not .0421 for rate and 20 for number of years. Required interest rates 

are published monthly on www.pbgc.gov.

Once completed, click “Next” to continue entering Plan Actuarial Information for this 

plan, “Back” to go back one screen and modify your answers, or “Cancel” to return to 

the Plan Actuarial Information

Fair market value of assets: Enter the value at the end of the plan year that ends 

within the information year. Do not include contributions made after the end of the plan 

year, even if those contributions are designated as contributions for the prior plan year. 

The value may be rounded (but not truncated) to the nearest thousand. For example, if 

the fair value of assets is $123,456,789.33, you may enter $123,457,000. 

Saving an incomplete Schedule P

Schedule P information can not be saved until you’ve gone through all the Schedule P 

screens. If you need to save a partially completed Schedule P, keep clicking the “Next” 

button until you get to the last Schedule P screen (where you’ll see a “Save” button). 
Instructions Appendix 2

12/13/2005 Page 20 of 22

38 Schedule P 

– Additional 

Actuarial 

Information

A copy of the plan’s actuarial valuation report for the plan year ending within the 

information year is required as part of the 4010 filing. The report must be submitted 

electronically. The valuation report must contain or be supplemented by the following 

items of information (see § 4010.8(a)): 

(i) each amortization base and related charge or credit to the funding standard 

account for the plan year (excluding the amount contributed to the plan),

(ii) an itemized development of any additional funding charge payable for the plan year, 

(iii) the minimum required and maximum deductible contribution for the plan year, 

(iv) actuarial assumptions and methods used for the plan year (for purposes of 412(b) 

and 412(l)) and any changes and justifications thereof),

(v) summary of eligibility and benefit provisions on which the valuation is based (and 

any changes) with descriptions of benefits not included in valuation, significant 

events, and early retirement factors,

(vi) RPA ’94 current liability, vested and nonvested, broken into participant categories 

(active, terminated vested, retired), 

(vii) expected increase in current liability due to benefits accruing during plan year 

(reported on Schedule B of IRS Form 5500), and

(viii) expected disbursements for plan year (reported on IRS Form 5500, Schedule B). 

If the additional information described above is not available by the filing due date, it 

may be submitted no later than 15 days after the Form 5500 filing. See § 4010.8(b).

Select the statement that describes when this information on this plan is expected to be 

submitted and whether the required information is completely contained:

• within one actuarial valuation report or

• in part, in an actuarial valuation report and in part, in another file or file(s).

Note – Although the enrolled actuary must certify to the information on Schedule P, it is 

possible that someone else will be entering the information into the application and 

attaching the applicable files. As such, the actuary can not certify as to whether a report 

was actually attached prior to submission. Thus, the actuary need only certify whether 

the materials he/she prepared are contained in one or more documents and whether 

he/she believes they will be submitted along with the filing or at a later date. 

Once completed, click “Next” to continue entering Plan Actuarial Information for this 

plan, “Back” to go back one screen and modify your answers, or “Cancel” to return to 

the Plan Actuarial Information Summary without saving information that has been 

entered since the last save.

Attaching files (valuation reports and supplements, if necessary)

To submit a report or other document along with this filing, use the “Attachments” 

feature on the Schedule P Summary page. Note - You can not get directly to the 

Schedule P Summary from this screen. You must first click “Next” to get to the Actuarial 

Certification page. From there, clicking “Save” will save all of the information entered 

with respect to this plan and take you to the Schedule P Summary page. 
Instructions Appendix 2

12/13/2005 Page 21 of 22

38 Schedule P 

– Additional 

Actuarial 

Information

(continued)

Delayed due date for submitting additional actuarial information

To submit additional actuarial information at a later date, as permitted under 

§ 4010.10(b), log into the system and you will be directed to the e-4010 home page. 

Click the “amend filing” button and you will be able to attach an additional file and 

resubmit the filing. Once submitted, an e-mail “receipt” will automatically be sent to the 

e-mail address used when you first signed up for an account. 

Saving an incomplete Schedule P

Schedule P information can not be saved until you’ve gone through all the Schedule P 

screens. If you need to save a partially completed Schedule P, keep clicking the “Next” 

button until you get to the last Schedule P screen (where you’ll see the “Save” button). 

In some cases, which screen appears after you click “Next” depends on how you 

answered a previous question. As such, you will need to answer certain questions 

before you can save a partially completed section. The questions you need to answer 

before the “Next” command will work are those with radio buttons (i.e., any time you 

have to select between two or more options). Items that require entering data (rather 

than selecting an option) may be left blank for now, but will need to be completed prior 

to submission.

39 Schedule P There is nothing to enter on this screen. It will appear once you have answered all 

questions related to a particular plan. If you click the “save” button, you will be redirected to the Schedule P Filing Summary Page where you can choose what what 

you’d like to do next.

40 Attachments The following types of files may be attached to a 4010 submission:

 Microsoft Word 

 WordPerfect 

 Microsoft Excel

 Adobe Portable Document Format (pdf) 

 Microsoft Visio

 Microsoft Powerpoint

If the file(s) exceed one megabyte in size, PBGC recommends that they be compressed 

using a compression or “zip” program (e.g., WinZip or PKZip).

Upon request, other file types may also be acceptable. To make such a request send 

an e-mail to ERISA.4010@pbgc.gov or call 1-800-736-2444, extension 4070. TTY/TDD 

users may call the Federal relay service at 1-800-877-8339 and ask to be connected. 

Local callers may directly dial 202-326-4070

40 Attachments

(continued) 

Electronic files attached to the 4010 filing must include a description (for example, org 

chart, or actuarial valuation report for Hourly Plan). For Schedule P attachments, the 

description must include enough information to easily determine the plan (or plans) to 

which the attachment relates, but it is not necessary to include the official plan name.

To attach an electronic file to the filing, click the “Browse” button to locate the file on 

your computer, select the applicable file, enter a description and then click the 

“Attachments” button. Once a file is attached, it can not be opened. Therefore, it is 

important to make sure you select the correct file on your computer before attaching it to 

the filing. 

From this screen you can also delete a previously attached file by clicking the “Delete” 

button next to the attachment After attaching file(s), click “Back to Filing Summary”.
Instructions Appendix 2 

12/13/2005 Page 22 of 22

41 Schedule 

G/FG/I/F/P 

– 

Comments

Enter any additional information that will assist the PBGC in its review of the controlled 

group’s 4010 filing requirement. 

For Schedules other than P (Plan Actuarial Information), if a comment relates to a 

particular member or plan and not to the filing in general, the comment should identify 

the relevant member or plan. For example – if the filer wants to include a Schedule I

comment reporting that the one controlled group member’s address will be changing in 

a few months, the name of that member should be noted in the comment.

Each Schedule P has its own comments field, so it is not necessary to identify the plan 

to which the comment relates. If the print feature is used, comments will appear on the 

applicable Schedule P 

Once completed, click “Save” to return to the Filing Summary.

42 Reassign 

filing

This screen appears only if you click the “Reassign Filing Coordinator” button on the 

e-4010 home page.

Enter the e-mail address of the person who will be taking over Filing Coordinator 

responsibilities for a particular filing. Once you have reassigned a filing, the new filing 

Coordinator will receive a notification via e-mail. From that point forward, you will not 

have access to the re-assigned filing.

If the newly assigned filing coordinator will also need access to a previously submitted 

filing for this controlled group, you must also reassign that filing. To do so, go to the 

e-4010 home page and click the reassign” button next to the applicable submitted filing.

Note: You may only assign a filing to someone who has an e-4010 account. 

43 Assign 

Actuary This screen appears only if you click the “Assign Actuary” button on the Schedule I, 

Plan Summary page (see screen 20).

Enter the e-mail address of the actuary who will be entering Schedule P information for 

this plan directly into the application. This actuary does not have to be the same actuary 

who will be certifying the Schedule P information. In many cases, a junior level actuary 

will be the one who actually enters the data and a senior level actuary will certify the 

result. In this situation, enter the e-mail address of the person who will actually be 

entering the data. 

Once you have assigned an actuary, the actuary will receive a notification via e-mail 

alerting him/her to the assignment. Even if you assign an actuary to a particular 

Schedule P, you, as the Filing Coordinator, will retain the ability to enter or modify 

information on that Schedule P. 

Note: You may only assign an actuary who has an e-4010 account.