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Pension Plan Sponsors: Whether Your Pension Plan Is Frozen, Partially Frozen or Freeze Dried, Don't Forget Those PBGC Reportable Events
Morgan Lewis via LexologyLink to more items from this source
[Guidance Overview]
Aug. 12, 2015
"Although there may be a few reportable events that are not likely to occur if a pension plan is frozen, most ... can occur regardless of a pension plan's status. These ... include, among others, [1] a distribution to a substantial owner from the plan, [2] a change in the plan's controlled group (including a merger or consolidation within the controlled group ...), [3] liquidation of any member of the plan's controlled group, [4] an extraordinary dividend or stock redemption by any member of the plan's controlled group[.]"

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