Multiemployer Actuarial Certification


The multiemployer plan actuary must complete an Annual Actuarial Certification of the plan’s funding status (IRC Section 432(b)(3)). This must be submitted to the IRS no later than 90 days after the beginning of the plan year. The determination of Endangered and Critical status is detailed in Section 432(b).

The plan actuary must certify for this plan year:

  • Whether the plan is in Endangered or Seriously Endangered status
  • Whether the plan is or will be in Critical status
  • Whether the plan is in Neither Endangered nor Critical status
  • Whether the plan is in Safe Due to Special Rule status
  • Whether the plan is in Projected to be Critical status
  • Whether the plan is in Critical and Declining status
  • In the case of a plan which is in a funding improvement or rehabilitation period, whether the plan is making the scheduled progress in meeting the requirements of its funding improvement or rehabilitation plan.

Where to send your annual certification


Fax: 855-215-7122


Internal Revenue Service
Employee Plans Compliance Unit
Group 7602 (TEGE:EP:EPCU)
230 S. Dearborn Street
Room 1700 - 17th Floor
Chicago, IL  60604

  1. Complete the annual certifications no later than 90 days after the beginning of the plan year.
  2. Submit your certification once per year using only one of the methods. Submitting duplicate certifications to ensure we’ve received it creates administrative issues because we now have duplicate entries. If you wish to confirm delivery, we suggest using the U.S. Postal Office’s Certified Mail service for mailed certifications and the confirmation page for faxed certifications.
  3. The IRS cannot guarantee security with email submissions.

Review process

The Annual Certifications are processed and reviewed in the Employee Plans Compliance Unit’s Chicago office. We first verify all multiemployer plans filed a certification, and confirm they are complete and on time. We review the certifications to ensure all required information identified in Section 432 is included. In subsequent years, we’ll review any plan certifications that fall into the status of Endangered, Seriously Endangered, Projected to be Critical, Critical, or Critical and Declining for follow-up action.

If you have questions

Please feel free to e-mail us and we will be glad to answer any questions you have about the annual certification. Please include the “Multiemployer Plan Certification” in the Subject line. We are unable to respond via e-mail, so please include a contact number and the best time to reach you.

Additional resources