See 'Items of Interest' listing on the target page. Excerpt: The Technical Update states that the 'guidance represents PBGC's current thinking on this topic,' and 'does not create or confer any rights for or on any person or operate to bind the public.' It goes on to note that, '[i]f an alternative approach satisfies the requirements of the applicable statutes and regulations, you can use that approach,' and that '[i]f you want to discuss an alternative approach (you are not required to do so), you may contact the PBGC.'  MORE >>