29 C.F.R. § 4041.25

Standard termination notice

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(a) Notice requirement. The plan administrator must file with PBGC a standard termination notice, consisting of PBGC Form 500, completed in accordance with the instructions thereto, on or before the earlier of—

(1) One hundred-eighty (180) days after the proposed termination date; or

(2) Sixty (60) days before making any distribution governed by section 4041(b) of ERISA and this part.

(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 § 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.

[62 FR 60428, Nov. 7, 1997, as amended at 90 FR 39328, Aug. 15, 2025]

Notes of Decisions

Cited in 5 cases, 2007–2017 · leading case: Maher v. Pension Benefit Guar. Corp., 271 F. Supp. 3d 296 (D.D.C. 2017).

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Maher v. Pension Benefit Guar. Corp., 271 F. Supp. 3d 296 (D.D.C. 2017). “§ 1341 (b)(2)(A); 29 C.F.R. § 4041.25 (a). Upon receiving this notice, the PBGC must review it and notify the- plan administrator within 60 days if the PBGC believes that the plan’s assets, are not sufficient to cover all benefit liabilities.”

Pension Benefit Guar. Corp. v. Kentucky Bancshares, Inc., 7 F. Supp. 3d 689 (E.D. Ky. 2014). · cites it 2× “§ 1341 (b)(2)(A); 29 C.F.R. 4041.25. Form 500 provides detailed instructions for completing the standard termination process.”

Jensen v. Moore Wallace North Am., Inc., 249 F. App'x 391 (6th Cir. 2007). “See 29 C.F.R. § 4041.25 (c). On November 30 of that year, Moore Wallace also filed a standard termination notice with the Pension Benefit Guaranty Corporation (PBGC).”

Royal Oak Enter., LLC v. Pension Benefit Guar. Corp., 78 F. Supp. 3d 431 (D.D.C. 2015). “§ 1341 (b)(2)(A), 29 C.F.R. § 4041.25 . Once the PBGC has received the Form 500, the Agency has 60 days to determine whether there is “reason to believe” that the plan has insufficient assets to pay benefit liabilities.”

Pension Benefit Guar. Corp. v. Ferfolia Funeral Homes Inc., 835 F. Supp. 2d 416 (N.D. Ohio 2011). “§ 1341 (b)(2)(A); 29 C.F.R. § 4041.25 . Ferfolia selected a “termination date” of July 14, 2003 for the standard termination.”

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