Form PBGC Form 10 PBGC Form 10 Post-Event Notice of Reportable Events

POST-EVENT NOTICE OF REPORTABLE EVENTS

PBGC Form 10

OMB #1212-0013

Expires xxxxxxxxxx

This form is used by a plan administrator or contributing sponsor of a single-employer plan when notifying the Pension Benefit Guaranty Corporation that a reportable event has occurred. For questions regarding this form, contact (202) 326-4070 or post- [email protected]

IDENTIFYING INFORMATION

Plan name		Name of authorized contact at filer
Name of filer		Title of contact
Street address of filer		Email address of contact
City, State, Zip		Street address of contact

EIN of contributing sponsor ^{Plan number City, State, Zip}

_{Filer is:} Plan administrator

^{Contributing sponsor} Telephone number of contact _Ext

^{REPORTABLE EVENTS} See instructions for descriptions of these events. Check all boxes that apply.

Active participant reduction

Failure to make required contributions under $1M Inability to pay benefits when due

Distribution to a substantial owner Transfer of benefit liabilities

Change in contributing sponsor or controlled group Liquidation

Extraordinary dividend or stock redemption Application for minimum funding waiver Loan Default

Insolvency or similar settlement

BRIEF DESCRIPTION Briefly describe the pertinent facts relating to each event.

The next page lists additional information that must be submitted with this form, if not included above.

Active Participant Reduction

Single cause event - statement explaining the cause of the reduction (e.g., facility shutdown or sale, discontinued operations, winding down of the company, or reduction in force).

Attrition event - statement of factors involved in the attrition

The Internal Revenue Service Determination Letter indicating the plan is a covered plan, if applicable

Description of the plan’s controlled group structure, including the name of each controlled group member

Actuarial Information (see instructions)

Financial Information (see instructions)

such as frozen plan, aging workforce or improved operational

efficiencies that do not require replacing departing active participants

Number of active participants at the date the event occurs and at the beginning of the plan year in which the event occurred.

Description of the plan's controlled group structure, including the name of each controlled group member

Actuarial Information (see instructions) Financial Information (see instructions)

Failure to Make Required Contributions

Distribution to a Substantial Owner

Name, address and phone number of person receiving the distribution(s)

Amount, form and date of each distribution Reason for distribution

Description of the plan’s controlled group structure, including

the name of each controlled group member Actuarial Information (see instructions) Financial Information (see instructions)

Transfer of Benefit Liabilities

Due date and amount of the missed contribution Due date and amount of the next payment due

Due date and amount of all contributions not timely made and not reported on the last Schedule SB filed

Date and amount of any contribution(s) made related to the missed contribution(s)

Reason contribution was not made by due date

Description of the plan's controlled group structure, including the name of each controlled group member

Name of each plan maintained by any member of the plan’s controlled group, its contributing sponsor(s) and EIN/PN

Actuarial Information (see instructions) Financial Information (see instructions)

Inability to Pay Benefits When Due

Date of any missed benefit payment and amount of benefits due

Next date on which the plan is expected to be unable to pay benefits, the amount of the projected shortfall, and the number of plan participants expected to be affected

Amount of the plan’s liquid assets at the end of the quarter, and the amount of its disbursements for the quarter

Name, address and phone number of plan trustee (and of any custodian)

Most recent pension plan document(s)

Name, contributing sponsor, EIN/PN, and contact information of transferee plan(s)

Description of the transferor and transferee's controlled group structures, including the name of each controlled group member

Explanation of the actuarial assumptions used in determining the value of benefit liabilities (and, if appropriate, plan assets) transferred

Estimate of the assets, liabilities, and number of participants whose benefits are transferred (liabilities and participants should be broken down by status - active, term vested, and retirees)

Financial Information for the transferor and transferee's controlled group (see instructions)

Actuarial Information (see instructions)

Change in Contributing Sponsor or Controlled Group

Description of the plan’s old and new controlled group structures, including the name of each controlled group member

Name of each plan maintained by any member of the plan's old and new controlled groups, its contributing sponsor(s) and EIN/PN

Financial Information for the old and new controlled group (see instructions)

Actuarial Information (see instructions)

Liquidation

Application for Minimum Funding Waiver

Description of the plan's controlled group structure before and after the liquidation, including the name of each controlled group member

Operational status of each controlled group member (in Chapter 7 proceedings, liquidating outside of bankruptcy, on-going, etc.)

Name of each plan maintained by any member of the plan's controlled group, its contributing sponsor(s) and EIN/PN

Actuarial Information (see instructions) Financial Information (see instructions)

If the plan sponsor resolves to cease all revenue-generating business operations, sell substantially all its assets, or otherwise effect or implement its complete liquidation, also provide:

• Date on which such resolution was made

• Most recent pension plan document(s)

• Address of each controlled group member

• The Internal Revenue Service Determination Letter indicating the plan is a covered plan, if applicable

Extraordinary Dividend or Stock Redemption

Date and amount of cash distribution(s) during fiscal year

Description, fair market value, and date or dates of any non-cash distributions

Statement whether the recipient was a member of the plan's controlled group

Description of the plan's controlled group structure, including the name of each controlled group member

Actuarial Information (see instructions)

Financial Information (see instructions)

Copy of waiver application, with all attachments

Minimum funding projections for the next 5 years (with and without the waiver) including all details supporting the calculations and all assumptions, to the extent not included in the waiver application

Loan Default

Copy of the relevant loan documents (e.g., promissory note, security agreement, loan agreement amendments and waivers)

Due date and amount of any missed payment

Copy of any written notice of default or any notice of acceleration from lender, any notice of forbearance, or loan agreement amendment or waiver

Description of any cross-defaults or anticipated cross-defaults

Description of the plan's controlled group structure, including the name of each controlled group member

Actuarial Information (see instructions)

Financial Information (see instructions)

Insolvency or Similar Settlement

Name, address and phone number of any trustee, receiver or similar person

Docket number of court filing and location of the court where any relevant proceeding was or will be filed (if known)

Description of the plan’s controlled group structure, including the name of each controlled group member

Name of each plan maintained by any member of the plan’s controlled group, its contributing sponsor(s) and EIN/PN

Actuarial Information (see instructions)

Financial Information (see instructions)

^{MISSING INFORMATION} If required information has not been submitted with this Form 10, explain below.

FILING INFORMATION

Date of Event Notice Due Date

Notice Filing Date (if late, explain below)

REASON FOR LATE FILING OR EVENT EXTENSION CLAIMED

^{If filing is late or an extension is claimed, explain below. See the instructions for when an extension may be claimed for an Active Participant Reduction event or a Liquidation event.}

CERTIFICATION

I certify that, to the best of my knowledge and belief, the information submitted in this filing is true, correct, and complete. In making this certification, I recognize that knowingly and willfully making false, fictitious, or fraudulent statements to the PBGC is punishable under 18 U.S.C. § 1001.

^{Signature of Individual Submitting Form} Name and Title of Individual Submitting Form

Telephone Number of Individual Submitting Form _{Employer of Individual Submitting Form}