PART 4000—FILING, ISSUANCE, COMPUTATION OF TIME, AND RECORD RETENTION Authority: 29 U.S.C. 1083(k), 1302(b)(3). Source: 68 FR 61347, Oct. 28, 2003, unless otherwise noted. Subpart A—Filing Rules § 4000.1 What are these filing rules about? Where a particular regulation calls for their application, the rules in this subpart A of part 4000 tell you what filing methods you may use for any submission (including a payment) to us. They do not cover an issuance from you to anyone other than the PBGC, such as a notice to participants. Also, they do not cover filings with us that are not made under our regulations, such as procurement filings, litigation filings, and applications for employment with us. (Subpart B tells you what methods you may use to issue a notice or otherwise provide information to any person other than us. Subpart C tells you how we determine your filing or issuance date. Subpart D tells you how to compute various periods of time. Subpart E tells you how to maintain required records in electronic form.) § 4000.2 What definitions do I need to know for these rules? You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions: Filing Issuance We You § 4000.3 What methods of filing may I use? (a) Paper filings. (b) Electronic filings. (i) This electronic filing requirement does not apply to premium information to the extent that PBGC grants an exemption for good cause in appropriate circumstances. (ii) This electronic filing requirement does not apply to premium payments except to the extent that PBGC so provides in the instructions on PBGC's website. (iii) This electronic filing requirement does not apply to information you file to comply with a request we make under § 4007.10(c) of this chapter (dealing with providing record information in connection with a premium compliance review). (2) You must submit the information required under part 4010 of this chapter electronically in accordance with the instructions on PBGC's website, except as otherwise provided by PBGC. (3) You must file notices under part 4043 of this chapter electronically in accordance with the instructions on PBGC's website, http://www.pbgc.gov (4) When making filings to PBGC under parts 4041A, 4245, 4262, and 4281 of this chapter (except for notices of benefit reductions and notices of restoration of benefits under part 4281), you must submit the information required under these parts electronically in accordance with the instructions on PBGC's website, except as otherwise provided by PBGC. (5) You must submit the information required under subpart B of part 4041 of this chapter electronically in accordance with the instructions on PBGC's website, except as otherwise provided by PBGC. (6) You must submit the information required under part 4050 of this chapter electronically in accordance with the instructions on PBGC's website, except as otherwise provided by PBGC. (7) You must submit the information necessary to request a coverage determination under section 4021 of ERISA electronically in accordance with the instructions on PBGC's website, except as otherwise provided by PBGC. (c) Information on how to file. (1) On our website, http://www.pbgc.gov; (2) In our various printed forms and instructions packages; and (3) Available by contacting our Customer Service Center at 445 12th Street SW, Washington, DC 20024-2101; telephone 1-800-400-7242 (for participants), or 1-800-736-2444 (for practitioners). (If you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services.) [70 FR 11543, Mar. 9, 2005, as amended at 71 FR 31080, June 1, 2006; 79 FR 13559, Mar. 11, 2014; 80 FR 55002, Sept. 11, 2015; 80 FR 55745, Sept. 17, 2015; 80 FR 57717, Sept. 25, 2015; 86 FR 36620, July 12, 2021; 87 FR 57825, Sept. 22, 2022; 90 FR 39327, Aug. 15, 2025] § 4000.4 Where do I file my submission? To find out where to send your submission, visit our Web site at http://www.pbgc.gov, [68 FR 61347, Oct. 28, 2003, as amended at 70 FR 11543, Mar. 9, 2005; 88 FR 76664, Nov. 7, 2023] § 4000.5 Does the PBGC have discretion to waive these filing requirements? We retain the discretion to waive any requirement under this part, at any time, if warranted by the facts and circumstances. Subpart B—Issuance Rules § 4000.11 What are these issuance rules about? Where a particular regulation calls for their application, the rules in this subpart B of part 4000 tell you what methods you may use to issue a notice or otherwise provide information to any person other than us (e.g., a participant or beneficiary). They do not § 4000.12 What definitions do I need to know for these rules? You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions: Filing Issuance We You § 4000.13 What methods of issuance may I use? (a) In general. (b) Electronic safe-harbor method. § 4000.14 What is the safe-harbor method for providing an issuance by electronic media? (a) In general. (b) Issuance requirements. (i) Results in actual receipt of transmitted information (e.g., using return-receipt or notice of undelivered electronic mail features, conducting periodic reviews or surveys to confirm receipt of the transmitted information); and (ii) Protects confidential information relating to the intended recipient (e.g., incorporating into the system measures designed to preclude unauthorized receipt of or access to such information by anyone other than the intended recipient); (2) You prepare and furnish electronically delivered documents in a manner that is consistent with the style, format and content requirements applicable to the particular document; (3) You provide each intended recipient with a notice, in electronic or non-electronic form, at the time a document is furnished electronically, that apprises the intended recipient of— (i) The significance of the document when it is not otherwise reasonably evident as transmitted (e.g., “The attached participant notice contains information on the funding level of your defined benefit pension plan and the benefits guaranteed by the Pension Benefit Guaranty Corporation.”); and (ii) The intended recipient's right to request and obtain a paper version of such document; and (4) You give the intended recipient, upon request, a paper version of the electronically furnished documents. (c) Employees with electronic access. (1) Has the ability to effectively access the document furnished in electronic form at any location where the participant is reasonably expected to perform duties as an employee; and (2) With respect to whom access to the employer's electronic information system is an integral part of those duties. (d) Any person. (1) Except as provided in paragraph (d)(2) of this section, has affirmatively consented, in electronic or non-electronic form, to receiving documents through electronic media and has not withdrawn such consent; (2) In the case of documents to be furnished through the Internet or other electronic communication network, has affirmatively consented or confirmed consent electronically, in a manner that reasonably demonstrates the person's ability to access information in the electronic form that will be used to provide the information that is the subject of the consent, and has provided an address for the receipt of electronically furnished documents; (3) Prior to consenting, is provided, in electronic or non-electronic form, a clear and conspicuous statement indicating: (i) The types of documents to which the consent would apply; (ii) That consent can be withdrawn at any time without charge; (iii) The procedures for withdrawing consent and for updating the participant's, beneficiary's or other person's address for receipt of electronically furnished documents or other information; (iv) The right to request and obtain a paper version of an electronically furnished document, including whether the paper version will be provided free of charge; (v) Any hardware and software requirements for accessing and retaining the documents; and (4) Following consent, if a change in hardware or software requirements needed to access or retain electronic documents creates a material risk that the person will be unable to access or retain electronically furnished documents, (i) Is provided with a statement of the revised hardware or software requirements for access to and retention of electronically furnished documents; (ii) Is given the right to withdraw consent without charge and without the imposition of any condition or consequence that was not disclosed at the time of the initial consent; and (iii) Again consents, in accordance with the requirements of paragraph (d)(1) or paragraph (d)(2) of this section, as applicable, to the receipt of documents through electronic media. § 4000.15 Does the PBGC have discretion to waive these issuance requirements? We retain the discretion to waive any requirement under this part, at any time, if warranted by the facts and circumstances. Subpart C—Determining Filing and Issuance Dates § 4000.21 What are these rules for determining the filing or issuance date about? Where the particular regulation calls for their application, the rules in this subpart C of part 4000 tell you how we will determine the date you send us a filing and the date you provide an issuance to someone other than us (such as a participant). These rules do not § 4000.22 What definitions do I need to know for these rules? You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions: Business day We You § 4000.23 When is my submission or issuance treated as filed or issued? (a) Filed or issued when sent. (b) Filed or issued when received In general. (2) Certain filings always treated as filed when received. (i) Applications for benefits. (ii) Advance notice of reportable events. (iii) Form 200 filings. (iv) Requests for approval of multiemployer plan amendments. (3) Determining our receipt date for your filing. [68 FR 61347, Oct. 28, 2003, as amended at 70 FR 11543, Mar. 9, 2005] § 4000.24 What if I mail my submission or issuance using the U.S. Postal Service? (a) In general. (b) Requirements for “send date.” (c) Presumptions. (1) U.S. Postal Service postmark. (2) Private meter postmark. (d) Examples. (2) You mail your submission using the U.S. Postal Service and meet the requirements of paragraph (b) of this section. You deposit your submission in the mailbox at 4 p.m. on Friday, March 15, and the next scheduled collection at that mailbox is 5 p.m. that day. If your submission does not show a March 15 postmark, then you may prove to us that you mailed your submission by the last scheduled collection on March 15. § 4000.25 What if I use the postal service of a foreign country? If you send your submission or issuance using the postal service of a foreign country, your filing or issuance date is the date of receipt at the proper address. § 4000.26 What if I use a commercial delivery service? (a) In general. (b) Requirements for “send date.” (1) Delivery within two days. (2) Designated delivery service. http://www.pbgc.gov, (c) Example. § 4000.27 What if I hand deliver my submission or issuance? Your filing or issuance date is the date of receipt of your hand-delivered submission or issuance at the proper address. A hand-delivered issuance need not be delivered while the intended recipient is physically present. For example, unless you have reason to believe that the intended recipient will not receive the notice within a reasonable amount of time, a notice is deemed to be received when you place it in the intended recipient's office mailbox. Our Web site, http://www.pbgc.gov, § 4000.28 [Reserved] § 4000.29 What if I use electronic delivery? (a) In general. (1) Filings. (2) Issuances. (i) You fail to meet the requirements (“using measures reasonably calculated to ensure actual receipt”) of § 4000.13(a), or (ii) You fail to meet the contact information requirements of paragraph (b)(3) of this section. (b) Requirements. (1) Technical requirements for filings. http://www.pbgc.gov, (2) Technical requirements for issuances. (3) Identify contact person. (c) Failure to meet address requirement. [68 FR 61347, Oct. 28, 2003, as amended at 70 FR 11544, Mar. 9, 2005] § 4000.30 What if I need to resend my filing or issuance for technical reasons? (a) Request to resubmit Filing. (2) Issuance. (b) Reason to believe submission or issuance not received or defective. § 4000.31 Is my issuance untimely if I miss a few participants or beneficiaries? The PBGC will not treat your issuance as untimely based on your failure to provide the issuance to a participant or beneficiary in a timely manner if— (a) The failure resulted from administrative error; (b) The failure involved only a de minimis (c) You resend the issuance to the intended recipient promptly after discovering the error. § 4000.32 Does the PBGC have discretion to waive any requirements under this part? We retain the discretion to waive any requirement under this part, at any time, if warranted by the facts and circumstances. Subpart D—Computation of Time § 4000.41 What are these computation-of-time rules about? The rules in this subpart D of part 4000 tell you how to compute time periods under our regulations (e.g., for filings with us and issuances to third parties) where the particular regulation calls for their application. (There are specific exceptions or modifications to these rules in § 4007.6 of this chapter (premium payments), and § 4062.10 of this chapter (employer liability payments). In some cases, the PBGC regulations tell you to comply with requirements that are found somewhere other than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells you what methods you may use to issue a notice or otherwise provide information to any person other than us. Subpart C tells you how we determine your filing or issuance date. Subpart E tells you how to maintain required records in electronic form.) [68 FR 61347, Oct. 28, 2003, as amended at 82 FR 60817, Dec. 22, 2017] § 4000.42 What definitions do I need to know for these rules? You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions: Business day We You § 4000.43 How do I compute a time period? (a) In general. (b) When date is designated. (c) When counting months. (1) Special “last-day” rule. (2) Special February rule. (d) Examples Counting backwards. (2) Weekend or holiday rule. (3) Counting months. Subpart E—Electronic Means of Record Retention § 4000.51 What are these record retention rules about? The rules in this subpart E of part 4000 tell you what methods you may use to meet any record retention requirement under our regulations if you choose to use electronic means. The rules for who must retain the records, how long the records must be maintained, and how records must be made available to us are contained in the specific part where the record retention requirement is found. (Subpart A tells you what filing methods you may use for filings with us and how we determine your filing date. Subpart B tells you what methods you may use to issue a notice or otherwise provide information to any person other than us. Subpart C tells you how we determine your filing or issuance date. Subpart D tells you how to compute various periods of time.) § 4000.52 What definitions do I need to know for these rules? You need to know two definitions from § 4001.2 of this chapter: PBGC and person. You also need to know the following definitions: We You § 4000.53 May I use electronic media to satisfy PBGC's record retention requirements? General requirements. (a) The electronic recordkeeping system has reasonable controls to ensure the integrity, accuracy, authenticity and reliability of the records kept in electronic form; (b) The electronic records are maintained in reasonable order and in a safe and accessible place, and in such manner as they may be readily inspected or examined (for example, the recordkeeping system should be capable of indexing, retaining, preserving, retrieving and reproducing the electronic records); (c) The electronic records are readily convertible into legible and readable paper copy as may be needed to satisfy reporting and disclosure requirements or any other obligation under section 101(f), section 303(k)(4), or Title IV of ERISA; (d) The electronic recordkeeping system is not subject, in whole or in part, to any agreement or restriction that would, directly or indirectly, compromise or limit a person's ability to comply with any reporting and disclosure requirement or any other obligation under section 101(f), section 303(k)(4), or Title IV of ERISA; (e) Adequate records management practices are established and implemented (for example, following procedures for labeling of electronically maintained or retained records, providing a secure storage environment, creating back-up electronic copies and selecting an off-site storage location, observing a quality assurance program evidenced by regular evaluations of the electronic recordkeeping system including periodic checks of electronically maintained or retained records; and retaining paper copies of records that cannot be clearly, accurately or completely transferred to an electronic recordkeeping system); and (f) All electronic records exhibit a high degree of legibility and readability when displayed on a video display terminal or other method of electronic transmission and when reproduced in paper form. The term “legibility” means the observer must be able to identify all letters and numerals positively and quickly to the exclusion of all other letters or numerals. The term “readability” means that the observer must be able to recognize a group of letters or numerals as words or complete numbers. [68 FR 61347, Oct. 28, 2003, as amended at 80 FR 55002, Sept. 11, 2015] § 4000.54 May I dispose of original paper records if I keep electronic copies? You may dispose of original paper records any time after they are transferred to an electronic recordkeeping system that complies with the requirements of this subpart, except such original records may not be discarded if the electronic record would not constitute a duplicate or substitute record under the terms of the plan and applicable federal or state law. (Approved by the Office of Management and Budget under control number 1212-0059)