[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: 29CFR4011.8] [Page 708] TITLE 29--LABOR GUARANTY CORPORATION PART 4011--DISCLOSURE TO PARTICIPANTS--Table of Contents Sec. 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 Sec. 2520.104a-5(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 Sec. 4011.10(b)(5) or a missed contribution under Sec. 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.