4041A.11—Requirement of notice.
(a) General.
A Notice of Termination shall be filed with the PBGC by a multiemployer plan when the plan has terminated as described in section 4041A(a) of ERISA.
(b) Who shall file.
The plan sponsor or a duly authorized representative acting on behalf of the plan sponsor shall sign and file the Notice.
(c) When to file.
(1)
For a termination pursuant to a plan amendment, the Notice shall be filed with the PBGC within thirty days after the amendment is adopted or effective, whichever is later.
(2)
For a termination that results from a mass withdrawal, the Notice shall be filed with the PBGC within thirty days after the last employer withdrew from the plan or thirty days after the first day of the first plan year for which no employer contributions were required under the plan, whichever is earlier.
(Approved by the Office of Management and Budget under control number 1212-0020)