[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4010.7]

[Page 775-776]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4010_ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING--Table 
of Contents
 
Sec. 4010.7  Identifying information.

    (a) Filers. Each filer is required to provide, in accordance with 
the instructions on the PBGC's website, the following identifying 
information with respect to each member of the controlled group 
(excluding exempt entities)--
    (1) Current members. For an entity that is a member of the 
controlled group as of the end of the filer's information year--
    (i) The name, address, and telephone number of the entity and the 
legal relationships with other members of the controlled group (for 
example, parent, subsidiary);
    (ii) The nine-digit Employer Identification Number (EIN) assigned by 
the IRS to the entity (or if there is no EIN for the entity, an 
explanation);
    (iii) If the entity became a member of the controlled group during 
the information year, the date the entity became a member of the 
controlled group; and
    (2) Former members. For any entity that ceased to be a member of the 
controlled group during the filer's information year, the date the 
entity ceased to be a member of the controlled group and the identifying 
information required by paragraph (a)(1) of this section as of the date 
immediately preceding the date the entity left the controlled group.

[[Page 776]]

    (b) Plans. Each filer is required to provide, in accordance with the 
instructions on the PBGC's website, the following identifying 
information with respect to each plan (including exempt plans) 
maintained by any member of the controlled group (including exempt 
entities)--
    (1) Current plans. For a plan that is maintained by the controlled 
group as of the last day of the filer's information year--
    (i) The name of the plan;
    (ii) The EIN and the three-digit Plan Number (PN) assigned by the 
contributing sponsor to the plan (or if there is no EIN or PN for the 
plan, an explanation);
    (iii) If the EIN or PN of the plan has changed since the beginning 
of the filer's information year, the previous EIN or PN and an 
explanation;
    (iv) If the plan had not been maintained by the controlled group 
immediately before the filer's information year, the date the plan was 
first maintained by the controlled group during the information year; 
and
    (v) If, as of any day during the information year, the plan was 
frozen (for eligibility or benefit accrual purposes), a description of 
the date and the nature of the freeze (e.g., service is frozen but pay 
is not).
    (2) Former plans. For a plan that ceased to be maintained by the 
controlled group during the filer's information year, the date the plan 
ceased to be so maintained, identification of the controlled group 
currently maintaining the plan, and the identifying information required 
by paragraph (b)(1) as of the date immediately preceding that date.

[70 FR 11544, Mar. 9, 2005]