Standard termination
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Frequently asked questions about standard terminations
Provides information on filing a standard termination, distribution of benefits, and standard termination audits
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Assessment of Penalties for Failure to Provide Required Information (1997)
Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.
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Opinion Letter 83-12
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.
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Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006
This Technical Update 07-3 provides guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination pursuant to ERISA section 4041, 1 with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and...
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Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008
This Technical Update expands guidance provided in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination pursuant to ERISA section 4041 1. This Technical Update applies to plans that terminate on or after the effective date of certain amendments to the law...