The Pension Benefit Guaranty Corporation on October 24, 2014, published its increased premium rates. The per participant flat premium rate for single employer plans increased to $57 in 2015 (up from $49 in 2014). The per participant flat rate premium for multiemployer plans reflected a smaller increase to $13 in 2015 (up from $12 in 2014). Variable-rate premiums (“VRPs”) have also been increased from the 2014. VRPs are only paid by single employer plans and are structured as a premium per $1,000 of unfunded vested benefits, subject to an overall cap. See http://www.pbgc.prem/premium-rates.html