29 CFR §4245.4

1. (a)Notice to PBGC. A notice of insolvency under § 4245.3 required to be filed with PBGC must contain the information and certification specified in the notice of insolvency instructions on PBGC's website (www.pbgc.gov).
2. (b)Notices to interested parties. A notice of insolvency under § 4245.3 required to be given to interested parties must contain all of the following information—
   1. (1)The information set forth in § 4281.44(b)(1) through (4) of this chapter.
   2. (2)The estimated total amount of annual benefit payments under the plan (determined without regard to the insolvency) for the insolvency year.
   3. (3)The estimated amount of the plan's available resources for the insolvency year.