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Recent Pension Law Changes and PBGC Enforcement Decisions Impact Certain Corporate Transactions
Winstead PCLink to more items from this source
[Guidance Overview]
Jan. 8, 2015
"For transactions that involved a reduction in the number of participants in retirement plans that closed on or after December 16, 2014, employers should carefully review whether there is a reporting obligation and when each type of report is or may be due for the transaction since the new reporting requirement is not limited to reductions in DB Plan participants, but now includes reduction in all retirement plan participants.... Employers contracting with multiemployer plans now also have expanded access to the multiemployer plan documents, rehabilitation plans, funding improvement plans and funding notices ... effective for plan years beginning after December 31, 2014.... Only one copy is required to be provided in any 12 month period, so employers may want to carefully consider the timing of their request to obtain the most recent data available."

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