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Text of PBGC's Premium Penalty Relief; Alternative Premium Funding Target Election Relief (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Sept. 15, 2011
As a result of [the recent] regulatory review, and in response to comments by premium payers and pension professionals, PBGC is providing relief from certain premium penalties and in certain situations involving alternative premium funding target elections.
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