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Reporting 'Orphaned' Participants on Form 5500
First Actuarial Consulting Team [FACT] 
[Guidance Overview] Nov. 21, 2019 "PBGC has found a majority of multiemployer funds do not provide this information accurately -- if at all. Aside from the current counting method in place, PBGC is proposing an option of using two other methods. PBGC anticipates that providing funds with three optional counting methods will allow them to choose one that will be most accurate and least burdensome to correctly count and report their inactive participants." MORE >> |
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