29 CFR 4043.25 - Failure to make required minimum funding payment.

§ 4043.25 Failure to make required minimum funding payment.

(a)Reportable event. A reportable event occurs when -

(1) A contribution required under sections 302 and 303 of ERISA or sections 412 and 430 of the Code is not made by the due date for the payment under ERISA section 303(j) or Code section 430(j), or

(2) Any other contribution required as a condition of a funding waiver is not made when due.

(b)Alternative method of compliance - Form 200 filed. If, with respect to the same failure, a filing is made in accordance with § 4043.81, that filing (while not considered to be submitted to PBGC pursuant to section 4043 of ERISA for purposes of section 4043(f) of ERISA) satisfies the requirements of this section.

(c)Waivers -

(1)Small plan. Notice under this section is waived with respect to a failure to make a required quarterly contribution under section 303(j)(3) of ERISA or section 430(j)(3) of the Code if the plan had 100 or fewer participants for whom flat-rate premiums were payable for the plan year preceding the event year.

(2)30-day grace period. Notice under this section is waived if the missed contribution is made by the 30th day after its due date.

(3)Late funding balance election. Notice under this section is waived if the failure to make a timely required contribution is solely because of the plan sponsor's failure to timely make a funding balance election.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code

Title 29 published on 05-Jun-2018 04:21

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 29 CFR Part 4043 after this date.

  • 2018-03-07; vol. 83 # 45 - Wednesday, March 7, 2018
    1. 83 FR 9716 - Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
      GPO FDSys XML | Text
      PENSION BENEFIT GUARANTY CORPORATION
      Proposed rule.
        Deadline for comments: Comments must be submitted on or before May 7, 2018. Applicability: Like the provisions of the Pension Protection Act of 2006 (PPA 2006) that this rule would incorporate, the amendments in this proposed rule would be applicable to plan terminations— (A) under section 4041(c) of the Employee Retirement Income Security Act of 1974 (ERISA) with respect to which notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 31, 2005, and (B) under section 4042 of ERISA with respect to which notices of determination are provided under that section after December 31, 2005.
      29 CFR Parts 4001, 4022, 4041, 4043, and 4044
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