The PBGC has issued Technical Update 09-3 which provides reflief from part 4043 reporting requirements if a required quarterly contribution for the 2009 plan year is not timely made to a plan, and the failure to make the contribution is not motivated by financial inability. The Technical Update waives reporting in such cases if the plan has fewer than 25 participants and provides a simplified reporting requirement if the plan has at least 25 but fewer than 100 participants. (04/30/09)
Link http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/tu16725.html
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