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Text of PBGC Technical Update 20-1: PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years
Pension Benefit Guaranty Corporation [PBGC] [Official Guidance] Jan. 24, 2020 "This Technical Update provides [PBGC] guidance for cooperative and small-employer charity (CSEC) plans (as defined in section 210(f)(1) of ERISA) on filing PBGC premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). This guidance supersedes any inconsistent information with respect to CSEC plans in PBGC's premium filing instructions. PBGC will amend its premium rates regulation (29 CFR part 4006) at a later date in a rulemaking to incorporate the SECURE Act premium changes." |
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