(a) What to file. The plan sponsor of a subpart D plan must file with PBGC the information specified in the missing participants forms and instructions and, for a missing distributee referred to in § 4050.403(a)(2), payment of -
(1) The benefit transfer amount for the missing distributee;
(2) If the benefit transfer amount is paid more than 90 days after the benefit determination date, interest on the benefit transfer amount computed at the missing participants interest rate for the period beginning on the 90th day after the benefit determination date and ending on the date the benefit transfer amount is paid to PBGC; and
(3) Any fee provided for in the missing participants forms and instructions.
(b) When to file. The plan sponsor must file the information and payments referred to in paragraph (a) of this section in accordance with the missing participants forms and instructions. Payment of a benefit transfer amount will, if considered timely made for purposes of this paragraph (b), be considered timely made for purposes of part 4041A of this chapter.
(c) Place, method and date of filing; time periods.
(1) For rules about where to file, see § 4000.4 of this chapter.
(2) For rules about permissible methods of filing with PBGC under this subpart, see subpart A of part 4000 of this chapter.
(3) For rules about the date that a submission under this subpart was filed with PBGC, see subpart C of part 4000 of this chapter.
(4) For rules about any time period for filing under this subpart, see subpart D of part 4000 of this chapter.
(d) Supplemental information. Within 30 days after a written request by PBGC (or such other time as may be specified in the request), the plan sponsor of a subpart D plan required to file under paragraph (a) of this section must file with PBGC supplemental information for any proper purpose under the missing participants program.
(e) Reliance. As administrator of the missing participants program, PBGC will rely on determinations made and information reported by plan sponsors in connection with the program. This reliance does not affect PBGC's authority as administrator of the title IV insurance program to audit or make inquiries of subpart D plans, including about the amount to which a missing distributee may be entitled.