IRS Extends Annual Certification Collection for Multiemployer Pension Plans

The Internal Revenue Service announced an extension of the information collection for the annual actuarial certification of multiemployer defined benefit plans. The extension applies to plan sponsors and actuaries who must certify a plan's endangered or critical status under Internal Revenue Code section 432(b)(3). No substantive change to the collection requirements was made.

Actuaries are required to submit Form 15315, identified by OMB Control No. 1545-2111, to report the certification for each plan year. The certification must be completed by the 90th day of the plan year and provided to the Secretary of the Treasury and the plan sponsor. When a plan is in a funding improvement or rehabilitation period, the actuary must also attest to progress toward meeting the plan's funding requirements.

The IRS is seeking public comment on the collection through October 19, 2026. Written comments should be directed to Andres Garcia at the IRS office in Washington, DC, or emailed with the OMB control number in the subject line. Requests for additional information may be directed to Jason Schoonmaker at the phone number listed in the notice.

The agency estimates 1,200 responses annually, with each response requiring approximately 45 minutes, resulting in a total annual burden of 900 hours. Respondents are asked to consider the necessity, accuracy, utility, and burden of the collection, including potential automation and cost estimates.