[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4043.25]

[Page 831]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4043_REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
--Table of Contents
 
            Subpart B_Post-Event Notice of Reportable Events
 
Sec. 4043.25  Failure to make required minimum funding payment.

    (a) Reportable event. A reportable event occurs when a required 
installment or a payment required under section 302 of ERISA or section 
412 of the Code (including a payment required as a condition of a 
funding waiver) is not made by the due date for the payment. In the case 
of a payment needed to avoid a deficiency in the plan's funding standard 
account, the due date is the latest date such payment may be made under 
section 302(c)(10)(A) of ERISA or section 412(c)(10)(A) of the Code.
    (b) Initial information required. In addition to the information in 
Sec. 4043.3(b), the notice shall include--
    (1) The due date and amount of the required minimum funding payment 
that was not made and of the next payment due;
    (2) The name of each member of the plan's controlled group and its 
ownership relationship to other members of that controlled group; and
    (3) For each other plan maintained by any member of the plan's 
controlled group, identification of the plan and its contributing 
sponsor(s) by name and EIN/PN or EIN, as appropriate.
    (c) Waiver. Notice is waived if the required minimum funding payment 
is made by the 30th day after its due date.
    (d) Form 200 filed. If, with respect to the same failure, a Form 200 
has been completed and submitted in accordance with Sec. 4043.81, the 
Form 200 filing shall satisfy the requirements of this section.