The Pension Benefit Guaranty Corporation (PBGC) sent a notice to plan administrators and other practitioners who prepare and submit premium filings to the PBGC noting that the PBGC plans to post the 2011 premium instructions on its website by the end of 2010.

The notice lists key items to note for 2011:

  • The credit card option for paying premiums is eliminated because of low use.  
  • The inflation-adjusted per-participant flat-rate premium rates will be determined and posted on the PBGC website in October 2010 and will be included in the online premium instructions.  
  • The earliest filing due dates are for calendar year plans. The due date for an estimated flat-rate filing is February 28, 2011, for large plans (those with 500 or more participants for the prior plan year). The due date for a comprehensive filing is October 17, 2011, for large plans and mid-size plans (those with 100 to 499 participants for the prior plan year) or April 30, 2012, for small plans (those with fewer than 100 participants for the prior plan year).