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PBGC Issues Final Regs on Reportable Events
McGuireWoodsLink to more items from this source
[Guidance Overview]
Sept. 28, 2015

"[1] Changes to Safe Harbors Based on Financial Soundness: ... The low-default-risk safe harbor ... The well-funded plan safe harbor ... [2] Other Changes to Waiver Provisions Under Final Regulations: Public company waiver ... Controlled group situations ... Small-plan waivers ... [3] Other Changes Under Final Regulations: Active-participant reductions ... Failure to make required minimum funding payments ... Inability to pay benefits when due ... Form 200 reporting."

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