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Text of PBGC Proposed Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series)
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Feb. 21, 2014
"PBGC is proposing a few modifications to the Schedule MB (Multiemployer Defined Benefit Plan Actuarial Information) and the Schedule SB (Single Employer Defined Benefit Plan Actuarial Information) and related instructions. The proposed modifications to the Schedule MB would require plan administrators of multiemployer defined benefit plans to specify the documentation required regarding progress under the applicable funding improvement or rehabilitation plan.... The proposed modifications to the Schedule SB would require plan administrators [of] single-employer defined benefit plans to report the funding target (vested and total) for each type of participant (active, retired, terminated vested)."

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