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PBGC Final Regulations on Premium Penalty Waivers
Deloitte Link to more items from this source
Dec. 12, 2006
Excerpt: According to the preamble to the final regulations, the PBGC can waive a premium penalty for a number of reasons, based on the 'facts and circumstances.' But the most common reason for granting a waiver is a showing of 'reasonable cause' for failing to pay a premium in full and on time.... The PBGC also might waive a premium penalty in certain other situations, even without a 'reasonable cause' determination. These are: ...

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