[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4000.26]

[Page 727-728]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4000_FILING, ISSUANCE, COMPUTATION OF TIME, AND RECORD RETENTION
--Table of Contents
 
             Subpart C_Determining Filing and Issuance Dates
 
Sec. 4000.26  What if I use a commercial delivery service?

    (a) In general. Your filing or issuance date is the date you deposit 
your submission or issuance with the commercial delivery service if you 
meet the requirements of paragraph (b) of this section, and you deposit 
it by the last

[[Page 728]]

scheduled collection of the day for the type of delivery you use (such 
as two-day delivery or overnight delivery). If you deposit it later than 
that, or if there is no scheduled collection that day, your filing or 
issuance date is the date of the next scheduled collection. If you do 
not meet the requirements of paragraph (b), your filing or issuance date 
is the date of receipt at the proper address. However, if you are filing 
an advance notice of reportable event or a Form 200 (notice of certain 
missed contributions), see Sec. 4000.23(b); these filings are always 
treated as filed when received.
    (b) Requirements for ``send date.'' Your submission or issuance must 
meet the applicable requirements of the commercial delivery service, be 
properly addressed, and--
    (1) Delivery within two days. It must be reasonable to expect your 
submission or issuance will arrive at the proper address by 5 p.m. on 
the second business day after the next scheduled collection; or
    (2) Designated delivery service. You must use a ``designated 
delivery service'' under section 7502(f) of the Internal Revenue Code 
(Title 26, USC). Our Web site, http://www.pbgc.gov, lists those 
designated delivery services. You should make sure that both the 
provider and the particular type of delivery (such as two-day delivery) 
are designated.
    (c) Example. You send your submission by commercial delivery service 
using two-day delivery. In addition, you meet the requirements of 
paragraph (b) of this section. Suppose that the deadline for two-day 
delivery at the place you make your deposit is 8 p.m. on Friday, March 
15. If you deposit your submission by that the deadline, your filing 
date is March 15. If, instead, you deposit it after the 8 p.m. deadline 
and the next collection at that site for two-day delivery is on Monday, 
March 18, your filing date is March 18.