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Provides information on filing a standard termination, distribution of benefits, and standard termination audits
Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.
Standard termination of plans and establishment of new plans that do not include past service credits will not cause PBGC to reject a proper notice of intent to terminate.
Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006
Guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and mortality table used in calculating minimum lump sum values under the Pension Protection Act.
Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008
Expands on guidance in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination. Applies to plans that terminate on or after the effective date of certain amendments to the law as enacted by the Pension Protection Act of 2006 (PPA 2006) concerning how to apply the PPA 2006 changes in the interest rate and mortality table used in calculating minimum lump sum amounts.