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PBGC Premium Filings to Request More Information on Asset Transfers
Mercer Link to more items from this source
[Guidance Overview]
Jan. 7, 2021

"Proposed premium filing instructions and My PAA screens include a new question requiring plan sponsors to report whether an asset transfer between existing plans taking place on the first day of the plan year is de minimis. For the transferee plan in a de minimis merger, filers will have to report whether the receiving plan has less assets than the transferor plan immediately before the transfer. PBGC needs this information to verify the participant count date."

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