[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: 29CFR4041.25]

[Page 744-745]
 
                             TITLE 29--LABOR
 
                          GUARANTY CORPORATION
 
PART 4041--TERMINATION OF SINGLE-EMPLOYER PLANS--Table of Contents
 
                 Subpart B--Standard Termination Process
 
Sec. 4041.25  Standard termination notice.

    (a) Notice requirement. The plan administrator must file with the 
PBGC a

[[Page 745]]

standard termination notice, consisting of the PBGC Form 500, completed 
in accordance with the instructions thereto, on or before the 180th day 
after the proposed termination date.
    (b) Change of proposed termination date. The plan administrator may, 
in the standard termination notice, select a proposed termination date 
that is later than the date specified in the notice of intent to 
terminate, provided it is not later than 90 days after the earliest date 
on which a notice of intent to terminate was issued to any affected 
party.
    (c) Request for IRS determination letter. To qualify for the 
distribution deadline in Sec. 4041.28(a)(1)(ii), the plan administrator 
must submit to the IRS a valid request for a determination of the plan's 
qualification status upon termination (``determination letter'') by the 
time the standard termination notice is filed.