cfr_sections
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14 rows where agency = "PBGC" and part_number = 4010 sorted by section_id
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| section_id ▼ | title_number | title_name | chapter | subchapter | part_number | part_name | subpart | subpart_name | section_number | section_heading | agency | authority | source_citation | amendment_citations | full_text |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 29:29:9.1.4.15.7.0.11.1 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.1 Purpose and scope. | PBGC | [61 FR 34022, July 1, 1996, as amended at 74 FR 11029, Mar. 16, 2009] | This part prescribes the requirements for annual filings with PBGC under ERISA section 4010. | |||||
| 29:29:9.1.4.15.7.0.11.10 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.10 Due date and filing with the PBGC. | PBGC | [61 FR 34022, July 1, 1996, as amended at 68 FR 61353, Oct. 28, 2003; 74 FR 11034, Mar. 16, 2009; 88 FR 76664, Nov. 7, 2023] | (a) Due date. Except as permitted under paragraph (b) of this section, a filer must file the information required under this part with PBGC on or before the 105th day after the close of the filer's information year. The filing deadline is extended to the 106th date after the close of the filer's information year if the 105-day reporting period includes February 29. (b) Alternative due date. A filer that includes the statement specified in § 4010.8(b)(2)(i) with its submission to PBGC by the date specified in paragraph (a) of this section must submit the actuarial information specified in § 4010.8(b)(2) within 15 days after the deadline for filing the plan's annual report (Form 5500 series) for the plan year ending within the filer's information year (see § 2520.104a-5(a)(2) of this title). (c) How and where to file. PBGC applies the rules in subpart A of part 4000 of this chapter to determine permissible methods of filing with PBGC under this part. See § 4000.4 of this chapter for information on where to file. (d) Date of filing. PBGC applies the rules in subpart C of part 4000 of this chapter to determine the date that a submission under this part was filed with PBGC. (e) Computation of time. PBGC applies the rules in subpart D of part 4000 of this chapter to compute any time period under this part. | |||||
| 29:29:9.1.4.15.7.0.11.11 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.11 Waivers. | PBGC | [81 FR 15440, Mar. 23, 2016, as amended at 85 FR 6060, Feb. 4, 2020] | (a) Aggregate funding shortfall not in excess of $15 million waiver. Unless reporting is required by § 4010.4(a)(2) or (3), reporting is waived for a person (that would be a filer if not for the waiver) for an information year if, for the plan year ending within the information year, the aggregate 4010 funding shortfall for all plans (including any exempt plans) maintained by the person's controlled group on the last day of the information year (disregarding plans with no 4010 funding shortfall) does not exceed $15 million, as determined under paragraphs (a)(1) and (2) of this section. (1) 4010 funding shortfall; in general. A plan's 4010 funding shortfall for a plan year equals the funding shortfall for the plan year as provided under section 303(c)(4) of ERISA and section 430(c)(4) of the Code, with the following exceptions: (i) The funding target used to calculate the 4010 funding shortfall is determined without regard to the interest rate stabilization provisions of section 303(h)(2)(C)(iv) of ERISA and section 430(h)(2)(C)(iv) of the Code and without regard to the at-risk plan provisions in section 303(i) of ERISA and section 430(i) of the Code. (ii) The value of plan assets used to calculate the 4010 funding shortfall is determined without regard to the reduction under section 303(f)(4)(B) of ERISA and section 430(f)(4)(B) of the Code (dealing with reduction of assets by the amount of prefunding and funding standard carryover balances). (2) Multiple employer plans. For purposes of § 4010.8(c) and paragraph (a) of this section, the entire 4010 funding shortfall of any multiple employer plan of which the filer or any member of the filer's controlled group is a contributing sponsor is included. (b) Smaller plans waiver —(1) General. Unless reporting is required by § 4010.4(a)(2) or (a)(3), reporting is waived for a person (that would be a filer if not for the waiver) for an information year if, for the plan year ending within the information year, the aggregate number of participants in all plans… | |||||
| 29:29:9.1.4.15.7.0.11.12 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.12 Alternative method of compliance for certain sponsors of multiple employer plans. | PBGC | [74 FR 11035, Mar. 16, 2009] | (a) In general. Subject to paragraph (b) of this section, an eligible contributing sponsor (as defined in paragraph (c) of this section) of a multiple employer plan satisfies the requirements of this part for an information year if any contributing sponsor of the multiple employer plan provides a timely filing under this part for an information year that coincides with or overlaps with the eligible contributing sponsor's information year. (b) PBGC request for additional information. PBGC may request some or all of the information that would otherwise be required under this part from an eligible contributing sponsor that uses the alternative method of compliance in this section. PBGC will make such a request no earlier than the date the information would otherwise have been due. The eligible contributing sponsor must provide the requested information no later than 30 days after PBGC makes the request. The requested information need not be submitted electronically. (c) Eligible contributing sponsor. For purposes of this section, an eligible contributing sponsor of a multiple employer plan is a contributing sponsor that would not be subject to reporting if the plan were disregarded in applying the gateway tests in § 4010.4(a). | |||||
| 29:29:9.1.4.15.7.0.11.13 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.13 Confidentiality of information submitted. | PBGC | [61 FR 34022, July 1, 1996. Redesignated and amended at 74 FR 11035, Mar. 16, 2009; 88 FR 76664, Nov. 7, 2023] | In accordance with § 4901.21(a) of this chapter and ERISA section 4010(c), any information or documentary material that is not publicly available and is submitted to PBGC pursuant to this part will not be made public, except as may be relevant to any administrative or judicial action or proceeding or for disclosures to either body of Congress or to any duly authorized committee or subcommittee of the Congress. | |||||
| 29:29:9.1.4.15.7.0.11.14 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.14 Penalties. | PBGC | [61 FR 34022, July 1, 1996, as amended at 62 FR 36994, July 10, 1997. Redesignated and amended at 74 FR 11035, Mar. 16, 2009; 81 FR 29766, May 13, 2016] | If all of the information required under this part is not provided within the specified time limit, PBGC may assess a separate penalty under ERISA section 4071 against the filer and each member of the filer's controlled group (other than an exempt entity). PBGC may also pursue other equitable or legal remedies available to it under the law. | |||||
| 29:29:9.1.4.15.7.0.11.2 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.2 Definitions. | PBGC | [61 FR 34022, July 1, 1996, as amended at 74 FR 11029, Mar. 16, 2009; 81 FR 15439, Mar. 23, 2016; 85 FR 6059, Feb. 4, 2020] | The following terms are defined in § 4001.2 of this chapter: benefit liabilities, Code, contributing sponsor, controlled group, earliest retirement age at valuation date, ERISA, expected retirement age (XRA), fair market value, IRS, PBGC, person, plan, plan year, unreduced retirement age (URA), ultimate parent, and U.S. entity. In addition, for purposes of this part: At-risk status means, with respect to a plan for a plan year, at-risk status as defined in ERISA section 303(i)(4) and Code section 430(i)(4). Exempt entity means a person that does not have to file information and about which information does not have to be filed, as described in § 4010.4(c). Exempt plan means a plan about which actuarial information does not have to be filed, as described in § 4010.8(c). Fair market value of the plan's assets means the fair market value of the plan's assets at the end of the plan year ending within the filer's information year (determined without regard to any contributions receivable). Filer means a person who is required to file reports, as described in § 4010.4. Fiscal year means, with respect to a person, the person's annual accounting period or, if the person has not adopted a closing date, the calendar year. Foreign entity means a member of a controlled group that — (1) Is not a contributing sponsor of a plan; (2) Is not organized under the laws of (or, if an individual, is not a domiciliary of) any state (as defined in section 3(10) of ERISA); and (3) For the fiscal year that includes the information year, meets one of the following tests— (i) Is not required to file any United States Federal income tax form; (ii) Has no income reportable on any United States Federal income tax form other than passive income not exceeding $1,000; or (iii) Does not own substantial assets in the United States (disregarding stock of a member of the plan's controlled group) and is not required to file any quarterly United States income tax returns for employee withholding. 4010 funding target attainment per… | |||||
| 29:29:9.1.4.15.7.0.11.3 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.3 Filing requirement. | PBGC | [70 FR 11544, Mar. 9, 2005, as amended at 74 FR 11029, Mar. 16, 2009] | (a) General. Except as provided in § 4010.8(c) (relating to exempt plans) and except where one or more waivers under § 4010.11 apply, each filer must submit to PBGC annually, on or before the due date specified in § 4010.10, all information specified in § 4010.6(a) with respect to all members of a controlled group and all plans maintained by members of the filer's controlled group. Under § 4000.3(b) of this chapter, except as otherwise provided by PBGC, the information must be submitted electronically in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov. (b) Single controlled group submission. Any filer or other person may submit the information specified in § 4010.6(a) on behalf of one or more members of a filer's controlled group. | |||||
| 29:29:9.1.4.15.7.0.11.4 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.4 Filers. | PBGC | [74 FR 11030, Mar. 16, 2009, as amended at 81 FR 15439, Mar. 23, 2016; 85 FR 6059, Feb. 4, 2020] | (a) General. Unless a waiver in § 4010.11 of this part applies, a contributing sponsor of a plan and each member of the contributing sponsor's controlled group on the last day of the information year is a filer with respect to an information year (unless exempted under paragraph (c) of this section) if— (1) For any plan (including an exempt plan) maintained by the members of the contributing sponsor's controlled group on the last day of the information year, the 4010 funding target attainment percentage for the plan year ending within the information year is less than 80 percent; (2) Any member of the controlled group fails to make a required installment or other required payment to a plan and, as a result, the conditions for imposition of a lien described in ERISA section 303(k) or 306(g) and Code section 430(k) or 433(g) have been met during the information year, and the required installment or other required payment is not made within ten days after its due date; or (3) Any plan maintained by a member of the controlled group has been granted one or more minimum funding waivers under ERISA section 302(c) and Code section 412(c) totaling in excess of $1 million, and as of the end of the plan year ending within the information year, any portion thereof is still outstanding. (b) 4010 Funding target attainment percentage —(1) General. The 4010 funding target attainment percentage for a plan for a plan year equals the funding target attainment percentage as provided under ERISA section 303(d)(2) and Code section 430(d)(2) determined without regard to the interest rate stabilization provisions of ERISA section 303(h)(2)(C)(iv) and Code section 430(h)(2)(C)(iv). (2) Assets used to determine 4010 funding target attainment percentage. For purposes of determining the 4010 funding target attainment percentage for a plan for the plan year, the value of plan assets determined under ERISA section 303(g)(3) and Code section 430(g)(3) may (but need not) be substituted for the asset value determined without regard t… | |||||
| 29:29:9.1.4.15.7.0.11.5 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.5 Information year. | PBGC | [61 FR 34022, July 1, 1996, as amended at 70 FR 11544, Mar. 9, 2005; 74 FR 11031, Mar. 16, 2009] | (a) Determinations based on information year. An information year is used under this part to determine which persons are filers (§ 4010.4), what information a filer must submit (§§ 4010.6-4010.9), whether a plan is an exempt plan (§ 4010.8(c)), and the due date for submitting the information (§ 4010.10(a)). (b) General. Except as provided in paragraph (c) of this section, a person's information year is the fiscal year of the person. A filer is not required to change its fiscal year or the plan year of a plan, to report financial information for any accounting period other than an existing fiscal year, or to report actuarial information for any plan year other than an existing plan year. (c) Controlled group members with different fiscal years. If members of a controlled group (disregarding any exempt entity) report financial information on the basis of different fiscal years, the information year is the calendar year. (If any two members of the controlled group report financial information on the basis of different fiscal years, the determination of whether an entity is an exempt entity is based on a calendar year information year for purposes of this paragraph (c) and § 4010.4(c).) (d) Examples. The following examples illustrate the rule in paragraph (c) of this section. (1) Example 1. Companies A and B are the only members of the same controlled group, and both are contributing sponsors to nonexempt plans. Company A has a July 1 fiscal year, and Company B has an October 1 fiscal year. The information year is the calendar year. Company A's financial information with respect to its fiscal year ending June 30, 2009, and Company B's financial information with respect to its fiscal year ending September 30, 2009, must be submitted to the PBGC following the end of the 2009 calendar year information year. (2) Example 2. The facts are the same as in Example 1 except that Company B is not a contributing sponsor of a plan and would be an exempt entity using the calendar year as the information year. Beca… | |||||
| 29:29:9.1.4.15.7.0.11.6 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.6 Information to be filed. | PBGC | [61 FR 34022, July 1, 1996, as amended at 70 FR 11544, Mar. 9, 2005; 74 FR 11031, Mar. 16, 2009] | (a) General —(1) Current filers. A filer must submit the information specified in § 4010.7 (identifying information), § 4010.8 (plan actuarial information) and § 4010.9 (financial information) with respect to each member of the filer's controlled group and each plan maintained by any member of the filer's controlled group, and any other information relating to the information specified in §§ 4010.7 through 4010.9, as specified in the instructions on PBGC's Web site, http://www.pbgc.gov. (2) Previous filers. If a filer for the immediately preceding information year is not required to file for the current information year, the filer must submit information, in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov , demonstrating why a filing is not required for the current information year. (b) Additional information. By written notification, PBGC may require any filer to submit additional actuarial or financial information that is necessary to determine plan assets and liabilities for any period through the end of the filer's information year, or the financial status of a filer for any period through the end of the filer's information year (including information on exempt entities and exempt plans). The information must be submitted within ten days after the date of the written notification or by a different time specified therein. (c) Previous submissions. If any required information has been previously submitted to PBGC, a filer may incorporate this information into the required submission by referring to the previous submission. | |||||
| 29:29:9.1.4.15.7.0.11.7 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.7 Identifying information. | PBGC | [70 FR 11544, Mar. 9, 2005, as amended at 74 FR 11031, Mar. 16, 2009; 85 FR 6059, Feb. 4, 2020] | (a) Filers. Each filer is required to provide, in accordance with the instructions on PBGC's website, http://www.pbgc.gov, the following identifying information with respect to each member of the filer's controlled group (excluding exempt entities)— (1) Current members; individual member information. For each entity that is a member of the controlled group as of the end of the filer's information year— (i) The name, address, and telephone number of the entity; (ii) The nine-digit Employer Identification Number (EIN) assigned by the IRS to the entity (or if there is no EIN for the entity, an explanation); and (iii) If the entity became a member of the controlled group during the information year, the date the entity became a member of the controlled group. (2) Current members; legal relationships of members. If, as of the end of the filer's information year, the filer's controlled group consists of— (i) Ten or fewer members (excluding exempt entities), the legal relationship of each entity to the plan sponsor (for example, parent, subsidiary). (ii) More than ten members (excluding exempt entities), an organizational chart or other diagram showing the members of the filer's controlled group as of the end of the filer's information year and the legal relationships of the members to each other. Exempt entities may, but need not, be included in this organizational chart or diagram. (3) Former members. For any entity that ceased to be a member of the controlled group during the filer's information year, the date the entity ceased to be a member of the controlled group and the identifying information required by paragraph (a)(1) of this section as of the day before the entity left the controlled group. (b) Plans. Each filer is required to provide, in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov , the following identifying information with respect to each plan (including exempt plans) maintained by any member of the filer's controlled group (including exempt entities)— (… | |||||
| 29:29:9.1.4.15.7.0.11.8 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.8 Plan actuarial information. | PBGC | [74 FR 11031, Mar. 16, 2009, as amended at 81 FR 15439, Mar. 23, 2016; 85 FR 6059, Feb. 4, 2020; 89 FR 48299, June 6, 2024; 90 FR 39327, Aug. 15, 2025] | (a) Required information. Except as provided elsewhere in this part, for each plan (other than an exempt plan) maintained by any member of the filer's controlled group, each filer is required to provide, in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov, the following actuarial information determined (except as specified below) as of the end of plan year ending within the filer's information year— (1) The number of— (i) Retired participants and beneficiaries receiving payments, (ii) Terminated vested participants, and (iii) Active participants; (2) The fair market value of the plan's assets (excluding any contributions received after year-end); (3) The amount of benefit liabilities under the plan, setting forth separately the amount of the liabilities attributable to retired participants and beneficiaries receiving payments, terminated vested participants, and active participants, determined, for this purpose in accordance with paragraph (d) of this section; (4) A description of the actuarial assumptions used to determine the benefit liabilities in paragraph (a)(3) of this section; (5) The at-risk funding target for the plan year ending within the information year determined under ERISA section 303(i) and Code section 430(i)— (i) As if the plan has been in at-risk status for a consecutive period of at least five years, and (ii) Without regard to the interest rate stabilization provisions of ERISA section 303(h)(2)(C)(iv) and Code section 430(h)(2)(C)(iv); (6) The 4010 funding target attainment percentage (as of the valuation date) for the plan year ending within the information year; (7) The adjusted funding target attainment percentage as defined in ERISA section 206(g)(9)(B) and Code section 436(j)(2) for the plan year ending within the information year; (8) Whether the plan, at any time during the plan year, was subject to any of the limitations described in ERISA section 206(g) and Code section 436, and, if so, which limitations applied, when such limitations applied… | |||||
| 29:29:9.1.4.15.7.0.11.9 | 29 | Labor | XL | C | 4010 | PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING | § 4010.9 Financial information. | PBGC | [61 FR 34022, July 1, 1996, as amended at 70 FR 11545, Mar. 9, 2005; 74 FR 11034, Mar. 16, 2009; 85 FR 6060, Feb. 4, 2020] | (a) General. Except as provided in this section, each filer is required to provide, in accordance with the instructions on PBGC's website, http://www.pbgc.gov , the following financial information for each member of the filer's controlled group (other than an exempt entity)— (1) Audited financial statements for the fiscal year ending within the information year (including balance sheets, income statements, cash flow statements, and notes to the financial statements); (2) If audited financial statements are not available by the date specified in § 4010.10(a), unaudited financial statements for the fiscal year ending within the information year; or (3) If neither audited nor unaudited financial statements are available by the date specified in § 4010.10(a), copies of federal tax returns for the tax year ending within the information year. (b) Consolidated financial statements. If the financial information of a controlled group member is combined with the information of other group members in consolidated financial statements, a filer may provide the following financial information in lieu of the information required in paragraph (a) of this section— (1) The audited consolidated financial statements for the controlled group for the filer's information year or, if the audited consolidated financial statements are not available by the date specified in § 4010.10(a), unaudited consolidated financial statements for the fiscal year ending within the information year; and (2) If the ultimate parent of the controlled group is a foreign entity, financial information on the U.S. entities (other than an exempt entity) that are members of the controlled group. The information required by this paragraph (b)(2) may be provided in the form of consolidated financial statements if the financial information of each controlled group member that is a U.S. entity is combined with the information of other group members that are U.S. entities. Otherwise, for each U.S. entity that is a controlled group member, provide the finan… |
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CREATE TABLE cfr_sections (
section_id TEXT PRIMARY KEY,
title_number INTEGER,
title_name TEXT,
chapter TEXT,
subchapter TEXT,
part_number TEXT,
part_name TEXT,
subpart TEXT,
subpart_name TEXT,
section_number TEXT,
section_heading TEXT,
agency TEXT,
authority TEXT,
source_citation TEXT,
amendment_citations TEXT,
full_text TEXT
);
CREATE INDEX idx_cfr_title ON cfr_sections(title_number);
CREATE INDEX idx_cfr_part ON cfr_sections(part_number);
CREATE INDEX idx_cfr_agency ON cfr_sections(agency);