"The agency has issued proposed rules on Benefits Payable in Terminated Single-Employer Plans and Allocation of Assets in Single-Employer Plans, as well as the assumptions PBGC uses to determine de minimis lump sum benefits in PBGC-trusteed terminated single-employer [DB] pension plans.... The agency also warns plans sponsors that once the appendix C rates are no longer identical to the rates used by the PBGC, the plan terms may have an ambiguity that should be resolved."  MORE >>