Guidance on Funding Notice post HATFA

Field Assistance Bulletin 2015-01 provides guidance on the funding notice requirement of ERISA Section 101(f) after the enactment of HATFA.

Document Excerpt

This memorandum provides guidance to the Employee Benefits Security Administration’s national and regional offices on compliance by plan administrators of single-employer defined benefit plans with the annual funding notice requirements of section 101(f) of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA), Pub. L. 113-159, 128 Stat. 1839. This memorandum also includes a modified supplement to the model annual funding notice that plan administrators may use to comply with the requirements of section 101(f)(2)(D).


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