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Text of Final PBGC Reg Adding 'Termination Premium' and Amending Premium Regs for PPA 2006 and Deficit Reduction Act of 2005 (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
Dec. 17, 2007
10 pages. Excerpt: The provisions implemented by this rule change the flat premium rate, cap the variable-rate premium in some cases, and create a new 'termination premium' that is payable in connection with certain distress and involuntary plan terminations. This rule does not address other provisions of the Pension Protection Act of 2006 that deal with PBGC premiums.... Effective [date is] January 16, 2008.
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