Retirement Plan Participant Notices - When the Employer Fails to Make a Required Contribution


When the employer fails to make a required plan contribution under the minimum funding standards, notice is required unless there is a pending funding waiver request.

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.

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