federal_register: 2015-18177

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-18177 Annual Financial and Actuarial Information Reporting; Changes to Waivers Proposed Rule The Pension Benefit Guaranty Corporation (PBGC) is proposing to amend its regulation on Annual Financial and Actuarial Information Reporting to codify provisions of the Moving Ahead for Progress in the 21st Century Act and the Highway Transportation and Funding Act of 2014 and related guidance that affect reporting under ERISA section 4010. In addition, PBGC is proposing to limit the reporting waiver under the current regulation tied to aggregate plan underfunding of $15 million or less to smaller plans and to add reporting waivers for plans that must file solely on the basis of either a statutory lien resulting from missed contributions over $1 million or outstanding minimum funding waivers exceeding the same amount (provided the missed contributions or funding waivers were previously reported to PBGC). The proposed rule also makes some technical changes. 2015-07-27 2015 7 https://www.federalregister.gov/documents/2015/07/27/2015-18177/annual-financial-and-actuarial-information-reporting-changes-to-waivers https://www.govinfo.gov/content/pkg/FR-2015-07-27/pdf/2015-18177.pdf Pension Benefit Guaranty Corporation 405 The Pension Benefit Guaranty Corporation (PBGC) is proposing to amend its regulation on Annual Financial and Actuarial Information Reporting to codify provisions of the Moving Ahead for Progress in the 21st Century Act and the Highway Transportation... 1212-AB30

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