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Text of PBGC Proposed Regs: Miscellaneous Corrections, Clarifications, and Improvements
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
June 26, 2019
60 pages. "[PBGC] is making miscellaneous technical corrections, clarifications, and improvements to [certain] regulations ... These changes are a result of PBGC's ongoing retrospective review of the effectiveness and clarity of its rules as well as input from stakeholders." [Amendments include: [1] Reportable Events -- eliminate possible duplicative reporting of active participant reductions, clarify when a liquidation occurs, and provide additional examples for certain events; [2] Financial and Actuarial Information Reporting -- eliminate a requirement to submit individual financial information for each controlled group member and add a new reporting waiver; [3] Standard Terminations -- provide more time to file a post-distribution certification; and [4] Premium Rates -- emphasize that a plan does not qualify for the variable rate premium exemption for the year in which it completes a standard termination if it engages in a non-de minimis spinoff in the same year.]

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