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| Text of Proposed PBGC Penalty Policy for Failure to Provide Participant Notices (PDF) Pension Benefit Guaranty Corporation [PBGC]  [Official Guidance] May 7, 2004 3 pages. Excerpt: The new policy would tie the guideline penalty amounts primarily to the number of plan participants. Subject to a one-year transition period, the new policy would apply to: (1) 2004 and later Participant Notices, (2) 2002 and 2003 Participant Notices that do not meet the requirements for penalty relief under the Participant Notice Voluntary Correction Program ... |
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