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EP Examination Process Guide - Section 9 - Participant Rights - Plan Events - When the Employer Fails to Make a Required Contribution

When the employer fails to make a required contribution under the minimum funding standards, notice of such is required.

Notice of Required Payment Failure

Description: The notice is a document provided to each participant, beneficiary and alternate payee under the plan stating that the employer did not make a required funding contribution.

Timing: Notice must be given before the 60th day following the due date of the quarterly or other required contribution.

Who Is Responsible For Sending It: The employer maintaining the defined benefit or target benefit plan that fails to make quarterly or other required contribution.

Page Last Reviewed or Updated: 2012-08-02