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PBGC Issues Guidance on the Effect of HATFA on Underfunded Plan Reporting (PDF)
Prudential Link to more items from this source
[Guidance Overview]
Nov. 18, 2014
"Because of the retroactive application of HATFA rates, it is possible that a 4010 filing that has already been submitted is no longer required.... If a filer stated in the 4010 filing that an actuarial report would be submitted by the alternative due date, but the report is no longer required, the filer need not submit the report. In addition, if a 4010 filing is not required for the next information year, the filer need not report to the PBGC the reason why the filing is not necessary. However, PBGC may contact the filer asking why the report or filing was not submitted. Filers wishing to avoid such correspondence may send an email to the PBGC explaining the situation to ERISA.4010@pbgc.gov"

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