[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR4010.10] [Page 705-706] TITLE 29--LABOR GUARANTY CORPORATION PART 4010--ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING--Table of Contents Sec. 4010.10 Due date and filing with the PBGC. (a) Due date. Except as permitted under paragraph (b) of this section, a filer shall file the information required under this part with the PBGC on or before the 105th day after the close of the filer's information year. [[Page 706]] (b) Alternative due date. A filer that includes the statement specified in Sec. 4010.8(b)(1) with its submission to the PBGC by the date specified in paragraph (a) of this section must submit the actuarial information specified in Sec. 4010.8(b)(2) within 15 days after the deadline for filing the plan's annual report (Form 5500 series) for the plan year ending within the filer's information year (see Sec. 2520.104a-5(a)(2) of this title). (c) How to file. Requests and information may be delivered by mail, by delivery service, by hand, or by any other method acceptable to the PBGC, to: Corporate Finance and Negotiations Department, Pension Benefit Guaranty Corporation, 1200 K Street, N.W., Washington, DC 20005-4026. (d) Date when information filed. Information filed under this part is considered filed-- (1) On the date of the United States postmark stamped on the cover in which the information is mailed, if-- (i) The postmark was made by the United States Postal Service; and (ii) The document was mailed postage prepaid, properly addressed to the PBGC; or (2) If the conditions stated in paragraph (d)(1) of this section are not met, on the date it is received by the PBGC. Information received on a weekend or Federal holiday or after 5:00 p.m. on a weekday is considered filed on the next regular business day. (e) Computation of time. In computing any period of time under this part, the day of the act or event from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included, unless it is a weekend or Federal holiday, in which event the period runs until the end of the next day that is not a weekend or Federal holiday.