Defined Benefit Plan Annual Funding Notice

This ICR seeks to extend PRA authority for the Annual Funding Notice for Defined Benefit Pension Plans information collection. Employee Retirement Income Security Act of 1974 (ERISA) section 101(f) sets forth the requirements applicable to furnishing defined benefit plan annual funding notices to the Pension Benefit Guarantee Corporation, each plan participant and beneficiary, each labor organization representing such participants or beneficiaries, and each employer obligated to make contributions to a multiemployer plan. An annual funding notice must include—among other things—the plan’s funding percentage, a statement of the value of the plan’s assets and liabilities and a description of how the plan’s assets are invested as of specific dates, and a description of the benefits under the plan that are eligible to be guaranteed by the PBGC. ERISA sections 101(f) and 102 authorize this information collection. See 29 U.S.C. 1021(f), 1022.

The latest form for Defined Benefit Plan Annual Funding Notice expires 2023-08-31 and can be found here.

Annual Funding Notice for Defined Benefit Pension Plans

Federal Enterprise Architecture: Income Security - General Retirement and Disability