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Text of PBGC Proposed Submission for OMB Review and Comment Request: Annual Reporting (Form 5500 Series)
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Aug. 19, 2019

"PBGC is proposing modifications to the 2020 Schedule R (Retirement Plan Information) and its related instructions.... PBGC is also proposing minor modifications to the Form 5500 Series to improve the accuracy of reported information.... PBGC is proposing to modify Schedule R to provide multiemployer plans with a choice of the last contributing employer counting method and two proposed counting methods: the alternative method and the approximation method.... PBGC also is proposing that when a plan reports a number on line 14b or 14c that differs from the number it reported for the plan year immediately preceding the plan year, it would be required to submit an attachment with an explanation of the reason for the change."

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