4010 Filing Requirements (PBGC.gov)

Section 4010 of ERISA requires certain underfunded plans to report identifying, financial and actuarial information to the PBGC. For information years ending on or after December 31, 2004, 4010 information must be submitted electronically. 4010 regulations are at 29 CFR Part 4010 .

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On January 28, 2006, the original e-4010 application was replaced with an enhanced version. Filings (including draft filings) prepared using the original application are accessible via the enhanced application. The overview document (below) includes a summary of the enhancements, as well as an overview of how the application works. The appendices (below) have been updated to reflect the enhancements.

Overview
Appendix 1 - Form
Appendix 2 -Instructions
Appendix 3 -Screen shots

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For determining if 4010 requirement applies (Gateway)
- Interest rate for determining Unfunded Vested Benefits for the $50 million gateway test
For determining Benefit Liabilities to be reported under 4010

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Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the Pension Protection Act of 2006; Transitional Guidance. (December 15, 2007)
Technical Update 07-1: Effect of Treasury Mortality Tables on PBGC Requirements. (February 13, 2007)
Technical Update 96-3: Annual Financial and Actuarial Information Reporting (March 15, 1996)

Note about Technical Update 96-3:
Since the time this technical update was published, the 4010 regulation has been amended, so some of the guidance provided in this Technical Update no longer applies. Specifically, the reference to optional assumptions in Q&A 12 is invalid for information years ending on or after December 31, 2005.

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In preparation for previous Enrolled Actuaries Meetings, staff of the Pension Benefit Guaranty Corporation met with representatives of the Enrolled Actuaries Program Committee to discuss a number of questions. 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.

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For assistance, contact the PBGC by sending an e-mail to ERISA.4010@pbgc.gov or by calling our toll-free practitioner number at 1-800-736-2444 extension 4070 or 202-326-4070 (DC area). TTY/TDD users may call the federal relay service toll-free at 1-800-877-8339 and ask to be connected to the appropriate number.

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