PBGC Increases Documentation for Reportable Events Filings

The Pension Benefit Guaranty Corporation (PBGC) requested, and the Office of Management and Budget (OMB) has approved, minor revisions to the ERISA 4043 forms and instructions consisting of Forms 10, 10-Advance and 200. The most notable change is that controlled group and financial information must now be submitted as an attachment with all Form 10 filings.  In the past, that requirement applied to most, but not all, filings.

Additional information and new forms is available at the PBGC's Reportable Events & Large Unpaid Contributions webpage.  PBGC's e-filing portal has been updated accordingly.

(Updated May 8, 2019)


The Pension Benefit Guaranty Corporation (PBGC) proposes that all reportable events filings using Forms 10 and 10-Advance include controlled group information, company financial statements, and the plan's actuarial valuation report.

Section 4043 of ERISA requires that plan administrators and sponsors notify PBGC of the occurrence of certain events that may indicate plan or employer financial problems and their ability to maintain a pension plan.

Five reportable events would be impacted: 

  • "Active Participant Reduction" and "Distribution to a Substantial Owner" would add all three types of information, 
  • "Transfer of Benefit Liabilities" and "Change in Contributing Sponsor or Controlled Group"  would add one type of information, and
  • "Extraordinary Dividend or Stock Redemption" would add two types of information.

Comments are due November 13, 2018. 

(Posted October 12, 2018)