---
kind: "section"
citation: "29 C.F.R. § 4043.25"
title: "29"
number: "4043.25"
heading: "Failure to make required minimum funding payment."
url: "https://uscodex.org/cfr/29/4043.25"
---

# §4043.25. Failure to make required minimum funding payment.

- (a) **Reportable event.** A reportable event occurs when—
  - (1) A contribution required under sections [302](/cfr/29/302.md) and [303](/cfr/29/303.md) of ERISA or sections 412 and 430 of the Code is not made by the due date for the payment under ERISA [section 303(j)](/cfr/29/303.md?p=j) or Code [section 430(j)](/cfr/29/430.md?p=j), or
  - (2) **Any other contribution required as a condition of a funding waiver is not made when due.**
- (b) **Alternative method of compliance—Form 200 filed.** If, with respect to the same failure, a filing is made in accordance with [§ 4043.81](/cfr/29/4043.81.md), that filing (while not considered to be submitted to PBGC pursuant to [section 4043](/cfr/29/4043.md) of ERISA for purposes of [section 4043(f)](/cfr/29/4043.md?p=f) of ERISA) satisfies the requirements of this section.
- (c) **Waivers—**
  - (1) **Small plan.** Notice under this section is waived with respect to a failure to make a required quarterly contribution under [section 303(j)(3)](/cfr/29/303.md?p=j-3) of ERISA or section 430(j)(3) of the Code if the plan had 100 or fewer participants for whom flat-rate premiums were payable for the plan year preceding the event year.
  - (2) **30-day grace period.** Notice under this section is waived if the missed contribution is made by the 30th day after its due date.
  - (3) **Late funding balance election.** Notice under this section is waived if the failure to make a timely required contribution is solely because of the plan sponsor's failure to timely make a funding balance election.

## Notes

### Authority

Authority: 29 U.S.C. 1083(k), 1302(b)(3), 1343.

### Source

Source: 80 FR 55002, Sept. 11, 2015, unless otherwise noted.