Section 4010 of ERISA requires certain underfunded plans to report identifying, financial and actuarial information to the PBGC. For information years ending on or after December 31, 2004, 4010 information must be submitted electronically. 4010 regulations are at 29 CFR Part 4010 .
Summary of e-filing requirements
- Overview - This is a high level overview of how the application works.
- Appendix 1 (Form) - This form is for illustrative purposes only. It presents a summary of the questions asked and the data required to be entered on the multiple screens in one easily readable, printable format.
- Appendix 2 (Instructions) - This is a summary of the "help text" that displays on each screen when the filer clicks a button to indicate the need for assistance. In addition to describing how to use the web-based application, this summary provides detailed guidance on the information that must be reported under the final 4010 regulations.
- Appendix 3 (Screen shots) - These illustrate what a filer sees when using the web-based application.
- For determining Benefit Liabilities to be reported under 4010
- Interest rate
- Expected Retirement Age (XRA)
Technical Updates on 4010 filings
- Technical Update 14-2: Effect of HATFA on 4010 Reporting. (October 17, 2014)
- Technical Update 12-2: Effect of MAP-21 on 4010 Reporting. (September 11, 2012)
- Technical Update 09-2: ERISA section 4010 reporting; Alternative form-of-payment assumption for determining benefit liabilities. (March 25, 2009)
- Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the Pension Protection Act of 2006; Transitional Guidance. (December 15, 2007)
- Technical Update 07-1: Effect of Treasury Mortality Tables on PBGC Requirements. (February 13, 2007)
- Technical Update 96-3: Annual Financial and Actuarial Information Reporting (March 15, 1996)
|Note about Technical Update 96-3:|
|Since the time this technical update was published, the 4010 regulation has been amended, so some of the guidance provided in this Technical Update no longer applies. Specifically, the reference to optional assumptions in Q&A 12 is invalid for information years ending on or after December 31, 2005.|
Enrolled Actuaries Meeting Bluebooks - 4010 filing requirements
In preparation for previous Enrolled Actuaries Meetings, staff of the Pension Benefit Guaranty Corporation met with representatives of the Enrolled Actuaries Program Committee to discuss a number of questions. Summaries of the questions and answers (in PDF format) discussed at the meetings are available here as a public service.
The summaries reflect the views of individual staff members and do not represent the official position of PBGC.
- 2012 Question and Answer Summary (Questions 17-18) [PDF]
- 2011 Question and Answer Summary (Question 14) [PDF]
- 2010 Question and Answer Summary (Questions 21-22) [PDF]
- 2009 Question and Answer Summary (Questions 21-24) [PDF]
- 2007 Question and Answer Summary (Questions 3, 17, 18) [PDF]
- 2006 Question and Answer Summary (Questions 16-20) [PDF]
- 2004 Question & Answer Summary (Questions 14 -18) [PDF]
- 2003 Question & Answer Summary (Questions 15, 18, and 19) [PDF]
- 2002 Question & Answer Summary (Questions 19-21) [PDF]
- 2001 Question & Answer Summary (Question 17) [PDF]
- 2000 Question & Answer Summary (Question 21 - 25) [PDF]
- 1998 Question & Answer Summary (Question 34) [PDF]
For assistance, contact the PBGC by sending an e-mail to ERISA.firstname.lastname@example.org or by calling our toll-free practitioner number at 1-800-736-2444 extension 4070 or 202-326-4070 (DC area). TTY/ASCII users may call the federal relay service toll-free at 1-800-877-8339 and ask to be connected to the appropriate number.