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[Guidance Overview]

10/24/2018: PBGC Potpourri: New Rules, Guidance, and Leadership (Groom Law Group)
"[1] PBGC updated the 2018 comprehensive premium filing instructions, apparently intending to further limit the exemptions for the variable-rate premium.... [2] The new premium filing and reverse spinoff guidance is useful to plan sponsors weighing the risks of a reverse spinoff or other restructuring transactions.... [3] The agency is now proposing that all reportable event filings include controlled group information, financial statements, and the plan's actuarial valuation report.... [4] PBGC's final rule updates the methods by which sponsors must estimate guaranteed benefits for owner-participants to reflect the changes made by PPA 2006, described above. However, PBGC did not change the method for estimating asset-funded benefits[.]"
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