[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: 29CFR4043.81]

[Page 841-842]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4043_REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
--Table of Contents
 
       Subpart D_Notice of Failure To Make Required Contributions
 
Sec. 4043.81  PBGC Form 200, notice of failure to make required 
contributions; supplementary information.


    (a) General rules. To comply with the notification requirement in 
section 302(f)(4) of ERISA and section 412(n)(4) of the Code, a 
contributing sponsor of a single-employer plan that is covered under 
section 4021 of ERISA and, if that contributing sponsor is a member of a 
parent-subsidiary controlled group, the ultimate parent must complete 
and submit in accordance with this section a properly certified Form 200 
that includes all required documentation and other information, as 
described in the related filing instructions. Notice is required 
whenever the unpaid balance of a required installment or any other 
payment required under section 302 of ERISA and section 412 of the Code 
(including interest), when added to the aggregate unpaid balance of all 
preceding such installments or other payments for which payment was not 
made when due (including interest), exceeds $1 million.

[[Page 842]]

    (1) Form 200 must be filed with the PBGC no later than 10 days after 
the due date for any required payment for which payment was not made 
when due.
    (2) If a contributing sponsor or the ultimate parent completes and 
submits Form 200 in accordance with this section, the PBGC will consider 
the notification requirement in section 302(f)(4) of ERISA and section 
412(n)(4) of the Code to be satisfied by all members of a controlled 
group of which the person who has filed Form 200 is a member.
    (b) Supplementary information. If, upon review of a Form 200, the 
PBGC concludes that it needs additional information in order to make 
decisions regarding enforcement of a lien imposed by section 302(f) of 
ERISA and section 412(n) of the Code, the PBGC may require any member of 
the contributing sponsor's controlled group to supplement the Form 200 
in accordance with Sec. 4043.3(d).