PBGC Posts Updated Filing Instructions for 4010 Information and DB Missing Participant Program

The Pension Benefit Guaranty Corporation (PBGC) updated filing instructions for calculations of certain amounts to be reported in 4010 and missing participant program filings. The changes are due to assumption changes in its 4044 final rule, published June 6, 2024.

The new assumptions are used for calculations where the valuation date is on or after July 31, 2024.

Resources:
•    4010 Filing Instructions
•    DB Missing Participants Program Filing instructions:

• Form MP-100
• Form MP-300
  
• Form MP-400