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IRS Determination Letter. Plan administrators who want to defer the final distribution of plan assets until 120 days after
receipt of a favorable tax qualification ( on termination) determination letter from the IRS must submit a valid request for the
determination to the IRS by the time the standard termination notice is filed with PBGC.

Voluntary Termination of an Insufficient Plan. A single-employer plan covered by PBGC's termination insurance
program that does not have sufficient assets to satisfy all plan benefits can terminate voluntarily only if the contributing
sponsor(s) and each member of the contributing sponsor's controlled group satisfy the requirements for a distress termination
pursuant to ERISA section 4041(c) and 29 CFR Part 4041, Subpart C. The distress termination rules are described in detail
in a separate PBGC distress termination package, which also contains the necessary forms and instructions.

Payment of PBGC Premiums. Premiums must be paid for a terminating plan through the plan year in which the plan
administrator completes the distribution of plan assets pursuant to the standard termination. Interest and penalties accrue if
premiums are not timely paid, and PBGC may initiate collection actions to obtain payment. To avoid the possibility that
the employer will be out of business or plan records and personnel will not be available by the normal premium due date,
the due date for a terminating plan's final premium is the earlier of:

• The date premiums would have been due had the plan not been terminated, or
• The date the post-distribution certification (i.e., Form 501) is filed.
Questions regarding premiums may be submitted by emailing premiums@pbgc.gov or by phoning (800) 736- 2444 (select
the "premium" option).

A. Computation of Time; Filing and Issuance Rules (see 29 CFR § 4041.3 and 29 CFR Part 4000, Subpart D)

In computing any period of time, if you are counting forward, begin counting on the day after the event occurs and count the
last day of the period. If you are counting backwards, begin counting on the day before the event occurs and count the first
day of the period. If you counted forward and the last day of the period is a weekend or Federal holiday, then the period runs
until the next regular business day after the last day of the period. If an event cannot be more than a certain number of days
before a certain date and the last day of the period is a weekend or Federal holiday, then the period runs until the next regular
business day before the last day of the period.

Note: A proposed termination date may be any day, including a Saturd ,aySunday or Federal holiday.
Example: Suppose you are issuing a notice of intent to terminate. The notice must be issued at least 60 days, but not more
than 90 days, before the proposed termination date. Suppose the 60th day before the proposed termination date is a
Saturday. Your notice is timely if you issue it on the following Monday even though that is only 58 days before the proposed
termination date. Similarly, if the 90th day before the proposed termination date is Monday, September 4, 2017 (a Federal
holiday), your notice is timely if you issue it on Friday, September 1, even though that is 93 days before the proposed
termination date.

1. Filing with PBGC

Filing Methods. You may file PBGC Form 500 (including Schedules EA-S and REP-S) and Form 501 by hand, mail,
commercial delivery service, email to STfilings@pbgc.gov.

Note: Current information on how tofile, including permittedfiling methods, mail and email addresses is on PBGC's
website at https:/lwww.pbgc.gov. Under all filing methods, the Form 500 (including Schedule EA-S, REP-S, and
notices) must be submitted together.

Filing Date. Your filing date will be the date you send your filing (the "send date"), provided you meet certain requirements
that are summarized below. If you do not meet these requirements, your filing date is the date the PBGC receives your
submission. (If you file your submission by hand, your filing date is the date ofreceipt of your hand-delivered submission at
the proper address.)

If PBGC receives your submission after 5:00 p.m. (Washington, D.C. time) on a business day, or anytime on a weekend or
Federal holiday, PBGC treats it as received on the next business day.

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Filings  by  mail.    If you file  your submission using the      U.S.  Postal Service, your      filing date        is the  date  you  mail your  
submission by  the last collection of  the day, provided that the submission: (1) meets the applicable postal requirements; (2) 
is properly addressed; and (3) is sent by  First-Class Mail (or another class that is at least equivalent). If                you mail the sub
mission after the last collection of the day, or if there is no scheduled collection that day, your filing date is the date of                the 
next scheduledcollection.   Ifyou meet these requirements, the PBGC makes the following presumptions: 

Legible postmark date. If your submission has a legible U.S. Postal Service postmark, the PBGC  presumes that the  postmark 
date is the filing date. 

Legible private meter date.    If your submission has a legible postmark made      by a private postage meter (but no legible U.S. 
Postal  Service  postmark) and  arrives  at the  proper address  by the time    reasonably expected,  the PBGC presumes  that the  
metered  postmark  date  is your filing date. 

You may prove  an earlier send date. 

Filings using  a commercial delivery           service.If  you file your submission using a commercial delivery service,  your 
filing date  is the date you deposit your submission by the  last scheduled collection ofthe day for   the type ofdelivery you use   
(such as two-day delivery  or overnight  delivery) with the commercial delivery service, provided that the submission meets 
the applicable requirements ofthe commercial     delivery service and is properly  addressed, and the delivery               service meets one  
of   the requirements listed below. Ifyou  deposit it later than that last scheduled collection ofthe  day, or ifthere         is no  scheduled 
collection that day,  your filing  date is the  date      of the next scheduled collection. The delivery service must meet one of the   
following requirements: 

Delivery within two days.   It must be reasonable to expect your submission will arrive at the  proper address by 5:00 p.m. on 
the  second business day  after the next scheduled collection; or 

Designated private delivery service.     You must use a "designated     private  delivery  service" within the meaning                 of section 
7502(1) of the Code. PBGC's website, www.pbgc.gov, lists those designated private delivery services. You should make sure  
that both the provider and the particular type of delivery (such as two-day delivery) are designated. 

Where to file.  PBGC Forms 500 (including schedules and notices) and 501 (including supporting documentation) may be 
filed by hand,  mail,  commercial delivery service, email ( see "Filing Methods" at section II.A.I above) to:  

Pension Benefit Guaranty Corporation 
Standard Termination Compliance Division 
Processing and Technical Assistance Branch 
445 12th Street, SW 
Washington, DC 20024-2101 

By email: _STfilings@pbgc.gov 

2.  Issuance to Affected Parties Other  Than PBGC (29 CFR § 4041.3 and 29 CFR Part 4000)                                      

All notices must be readable and written in a manner calculated to be understood by the average plan participant. Additional 
information may be provided with a notice only       if the information is not misleading.  

Issuance  Methods.Notices may be issued by any method that is reasonably calculated to ensure actual receipt of the  
material  by  the  intended recipient.  Permissible methods  of issuance  include  hand  delivery,  first  class  mail, electronic      
delivery  by  electronic  media,  and  commercial  delivery  service  to  the affected  party's  last  known  address.    

         NOTE: Posting  is not a permissible method. 

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