"PBGC reporting now is automatically waived for certain reportable events if any of the following conditions are met: [1] the well-funded plan waiver, [2] the public company waiver, [3] the low-risk default waiver, and [4] small plan, foreign entity and de minimis waivers.... [T]he new PBGC rules modify the definition of certain events that must be reported, and require electronic filing of all event notices. These new reportable event rules apply to post-event reports for events occurring on or after January 1, 2016, and apply to advance reports due on or after January 1, 2016."