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Text of Proposed PBGC Regs on Reportable Events and Certain Other Notification Requirements
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Apr. 2, 2013
"Under the new proposal, reporting would be waived for most events currently covered by funding-based waivers if a plan or its sponsor comes within a financial soundness safe harbor based on widely available measures already used in business. Waivers for small plans would be expanded and some other existing waiver provisions would be retained with modifications; other waivers would be eliminated. In this way, PBGC can reduce unnecessary reporting requirements, while at the same time target its resources to plans that are at risk. The revised proposal will exempt more than 90 percent of plans and sponsors from many reporting requirements. Reporting requirements would also be made simpler and more uniform."

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