[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: 29CFR4011.8]

[Page 764]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT 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.