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Text of New PBGC Participant Notice Voluntary Correction Program (PDF)
Pension Benefit Guaranty Corporation [PBGC]Link to more items from this source
[Official Guidance]
May 7, 2004

6 pages. Excerpt: The PBGC will not pursue any failure to provide a pre-2002 Participant Notice unless there is a 2002 or 2003 Participant Notice failure that is covered by the VCP but that does not meet the requirements for penalty relief under the VCP.... In general, a plan administrator must issue a Participant Notice for a plan year if a variable rate premium (which is tied to plan underfunding) is payable for that plan year ...

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