Forms for Plan Administrators

PBGC is pleased to announce that the 2004 estimated and final premium forms and instructions have been posted on its Web site.

NOTE: Effective with the 2004 plan year (January 1, 2004), PBGC has changed banks to process premium payments. Bank One, NA, Chicago, Ill., will now receive all delivery services, wire transfers and premium-related correspondence. Specific address information is available on Pg. 2 of the filing instructions.

PBGC has issued forms for use by plan administrators in paying annual pension insurance premiums, filing required notices or terminating a pension plan covered by the pension insurance program. Electronic copies of these forms are available below in PDF format but must be downloaded to a personal computer, printed, completed and then mailed or faxed to PBGC. If you have any questions about these forms, or want to request paper copies, please visit Plan Administration Inquiries to find out whom to contact.

How to View PDF Files

• Premium Forms - PBGC Form 1-ES, Form 1, Schedule A, Form 1-EZ — Download the forms and instructions to pay your estimated and final premiums for the current year and view sample forms for previous years (1996 and later).

• Reportable Events Forms - PBGC Form 10, 10-Advance, and 200 — Do you have a reportable event, such as a change in contributing sponsor or controlled group; liquidation of contributing sponsor or controlled group member; inability to pay benefits when due; active participant reduction; extraordinary dividend or stock redemption; transfer of benefit liabilities; application for minimum funding waiver; loan default; bankruptcy or similar event? Then you'll need the forms and instructions for Post-Event Notices, Advance Notices and Notice of Failure to Make Required Contributions Over $1 Million.

• Standard Termination Form - PBGC Form 500 — A plan administrator of a single-employer plan covered by PBGC's termination insurance program that has sufficient assets to provide all plan benefits may voluntarily terminate the plan in a standard termination. Find information on the specific steps, deadlines, and forms for a standard termination.

• Distress Termination Form - PBGC Form 600 — A plan administrator of a single-employer plan covered by PBGC's termination insurance program that does not have sufficient assets to provide all plan benefits may voluntarily terminate the plan only if each contributing sponsor and each member of each contributing sponsor's controlled group satisfies one of four statutory distress tests. Find out if you meet the requirements, and find the necessary forms and deadlines if you do.

• Missing Participants Form - PBGC Schedule MP — If you can't find a participant or beneficiary who is entitled to benefits from a fully funded single-employer plan that is terminating, you must file a missing participant form and may need to make a payment.

• Notice of Failure to Make Required Contribution Form - PBGC Form 200 — If the person or persons who are responsible for required contributions to the plan fail to make required contributions totaling over $1 million (with interest), ERISA requires the filing of Form 200 with PBGC.