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PBGC Finalizes Remaining New Premium Rules for 2014 (PDF)
Buck Link to more items from this source
[Guidance Overview]
Mar. 13, 2014
"There is no stated limitations period for unpaid premiums based on the expiration of time from the premium due date. Rather, the PBGC generally has three years from the date on which it acquired or should have acquired actual knowledge of a cause of action to assert a claim."

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