Code of Federal Regulations - Title 29: Labor (December 2005)
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TITLE 29 - LABOR
SUBTITLE B - REGULATIONS RELATING TO LABOR
CHAPTER XL - PENSION BENEFIT GUARANTY CORPORATION
SUBCHAPTER C - CERTAIN REPORTING AND DISCLOSURE REQUIREMENTS
PART 4011 - DISCLOSURE TO PARTICIPANTS
4011.8 - Time of notice.
The plan administrator must issue the Participant Notice for a plan year no later than two months after the deadline (including extensions) for filing the annual report for the previous plan year (see 2520.104a5(a)(2) of this title). The plan administrator may change the date of issuance from one plan year to the next, provided that the effect of any change is not to avoid disclosing a minimum funding waiver under 4011.10(b)(5) or a missed contribution under 4011.10(b)(6). When the President of the United States declares that, under the Disaster Relief Act of 1974, as amended (42 U.S.C. 5121, 5122(2), 5141(b)), a major disaster exists, the PBGC may extend the due date for providing the Participant Notice by up to 180 days.
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