(a) General. Except as provided in Sec. 4010.8(c) (relating to exempt plans) and except where one or more waivers under Sec. 4010.11 apply, each filer must submit to PBGC annually, on or before the due date specified in Sec. 4010.10, all information specified in Sec. 4010.6(a) with respect to all members of a controlled group and all plans maintained by members of the filer's controlled group. Under Sec. 4000.3(b) of this chapter, except as otherwise provided by PBGC, the information must be submitted electronically in accordance with the instructions on PBGC's Web site, http://www.pbgc.gov.
(b) Single controlled group submission. Any filer or other person may submit the information specified in Sec. 4010.6(a) on behalf of one or more members of a filer's controlled group. [70 FR 11544, Mar. 9, 2005, as amended at 74 FR 11029, Mar. 16, 2009]