As mentioned in my earlier post, I have a client that could not make the minimum funding requirement for the 2004 plan year (ending 12/31/04) thus creating a funding deficiency.

I just want to verify that a PBGC Form 10 is required regardless of the size of the plan and that the participants must be notified of the failure to meet minimum funding, again, regardless of the size of the plan?

Other than the 5330, Form 10, and participant notice, am I missing anything with respect to the failure to meet minimum funding for the plan year?

Any help with is appreciated. Thanks.

I don't think you necessarily need to file Form 10. See the instructions to Form 10. There are a couple of waiver provisions.

I think the missed payment must be reported on the PBGC participant Notice if such notice is required, but my understanding is that a deficiency by itself does not create the need for the PBGC Notice.

I think there is a separate ERISA Notice that seems to have no due date. A search will generate some discussion of that.