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Text of PBGC Proposed Regs on Variable Rate Premiums for Single-Employer Pension Plans (PDF)
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
May 31, 2007

12 pages. "The amendments would implement provisions of the Pension Protection Act of 2006 (Pub. L. 109 -- 280) that change the variable-rate premium for plan years beginning on or after January 1, 2008 ... For purposes of determining a plan's variable-rate premium (VRP) for a premium payment year beginning after 2007, the proposed rule would require unfunded vested benefits (UVBs) to be measured as of the funding valuation date for the premium payment year."

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