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PBGC Premium Savings with Quarterly Contributions
Findley Link to more items from this source
[Guidance Overview]
Aug. 20, 2020

"Plan sponsors who have continued their 2020 plan year contributions will earn PBGC premium savings by reassigning the 2020 quarterly contributions to the 2019 plan year.... The savings to the variable rate premium is approximately 4.3 percent of the amount of contributions reassigned to the 2019 plan year.... A PBGC premium savings option also is available for plan sponsors who have planned to delay all 2020 contributions until December 31, 2020 -- if they are willing to accelerate all of the delayed contributions ... to October 15, 2020."

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