• Explanation of due dates
• Filing due dates (for plan years beginning in): 2009 | 2008
• Exceptions:
  • First time filers (for plan years beginning in): 2009 | 2008
  • Plans that change plan year (for plan years beginning in): 2009 | 2008
• Ensure premium filings are submitted on time
• Does an IRS Extension for Form 5500 extend the PBGC premium filing due date?
• Contact Information

Explanation of due dates

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.

The First Filing Due Date is

• the deadline for the flat-rate premium for large plans only (plans required to pay premiums for 500 or more participants for the preceding plan year);
• the last day of the second full calendar month in the premium payment year (e.g., the end of February for calendar year plans);

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.

The Final Filing Due Date is

• the deadline for all premiums for small plans (plans required to pay premiums for fewer than 500 participants for the preceding plan year);
• the deadline for large plans to reconcile their flat-rate premiums and for large single-employer plans to pay their variable-rate premiums;
• generally the 15th day of the 10th full calendar month following the end of the plan year preceding the premium payment year (e.g., October 15th for calendar year plans) for large and mid-size plans;
• generally the last day of the 16th full calendar month following the end of the plan year preceding the Premium Payment Year (e.g., April 30, 2010, for 2009 calendar-year plans) for small plans.

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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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Contact Information:

• E-mail a question
• Call: 1-800-736-2444 OR (202) 326-4242
  TTY/TDD users, call the federal relay service toll-free at 1-800-877-8339 and ask to be connected 1-800-736-2444.
• Mail paper check payment to:

PBGC
Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430

• Delivery service (only for payment with paper check) to:

PBGC
JPMorgan Chase Bank, N.A.
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111

• Mail correspondence (other than premium payments) to:

PBGC
Dept 77840
P.O.Box 77000
Detroit, MI 48277-0840

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