All qualified defined benefit pension plans must distribute the annual funding notice to participants, beneficiaries, labor organizations representing participants, the PBGC and, for multiemployer plans, contributing employers, no later than 120 days following the end of the plan year, which is April 30, 2011 for calendar year plans. Small plans (i.e., plans with 100 or fewer participants) generally have until the Form 5500 filing date to provide the funding notice.