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There are two premium filing due dates each year: the First Filing Due Date and the Final Filing Due Date. There are also special filing rules for new and newly covered plans and for plans that change plan years.
If the final Flat-rate Premium is not known by that time, an estimate may be paid, and a reconciliation filing made at a later date to reconcile the final Flat-rate Premium with the estimate. Note that for plans that pay a Variable-rate Premium, this reconciliation date is the same date the Variable-rate Premium is due.
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Ensure premium filings are submitted on time
Submit electronic premium and amended filings through "My Plan Administration Account" ("My PAA") on PBGC's Web site (www.pbgc.gov). Follow instructions in My PAA for submitting premium payments.
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Does an IRS Extension for Form 5500 extend the PBGC premium filing due date?
No. Extensions of time to file the Form 5500 series beyond the Form 1 filing deadline do not extend the filing due date for PBGC's forms.
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PBGC
Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430
PBGC
JPMorgan Chase Bank, N.A.
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111
PBGC
Dept 77840
P.O.Box 77000
Detroit, MI 48277-0840
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