In case you haven't seen it yet, benefitslink had the following PBGC relief posted today.

Plans under 25 particiants (as of prior year) are relieved of filing a reportable event for failure to make quarterly payments (so long as not due to employer financial difficulty). Plans between 25-100 lives (prior yr count) only need file 1 notice (not 4 separate notices for each missed quarterly payment) but they must due it by the 1st due date, which I think for calendar year plans is May 15th ?

See attached.

Thanks for the efforts of COPA/ASPPA and others who helped petition for this relief.