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Federal Register Version of PBGC Rules for Election of Multiemployer Plan Status per PPA 2006 (PDF)
Pension Benefit Guaranty Corporation [PBGC]
[Official Guidance] July 23, 2007
6 pages. Excerpt: This Notice establishes implementing procedures for a special election concerning multiemployer plan status that may be made under the Employee Retirement Income Security Act of 1974, as amended by the Pension Protection Act of 2006. Under these procedures, an eligible plan may elect to be a multiemployer plan for all purposes under ERISA and the Internal Revenue Code of 1986.
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