Excerpt: The amendments implement the provisions of the Pension Protection Act of 2006 ... which changed the standards for determining which persons are required to report under section 4010 (Authority to Require Certain Information) of [ERISA] and made other changes to the reporting requirements.... [T]he final rule [also] waives reporting in certain cases for controlled groups with aggregate plan underfunding of $15 million or less, modifies the standards for determining which plans are exempt from the actuarial information requirements, revises the actuarial information requirements to conform with other PPA 2006 changes, and provides other clarifications.