The obligation to pay premiums does not cease immediately on a plan's termination date. The obligation to make premium filings and pay premiums includes the plan year in which plan assets are distributed in satisfaction of all plan benefits or a trustee is appointed under ERISA Section 4042. This means that a premium must be paid through the plan year in which one of these occurrences takes place. As a result, a terminated plan may receive a Past Due Filing Notice if a required premium filing is missing or a Statement of Account if a required premium is late or insufficient.

Receiving premium filing instructions for a terminated plan

Terminated plans may still owe premiums, as described above and, therefore, may still receive premium filing instructions for this purpose. If, however, you believe no further premiums are due for your plan:

• contact PBGC's premium payer customer service representatives at 1-800-736-2444 (or at 202-326-4242 if you are in the local Washington, DC area),
• email premiums@pbgc.gov
• TTY/TDD users, call the federal relay service toll-free at 1-800-877-8339 and ask to be connected to 1-800-736-2444.