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943 results found

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Hall Benefits Law | USA | 17 Sep 2021

PBGC Issues IFR on Special Financial Assistance for Distressed Multiemployer Plans Under ARPA

On July 9, 2021, the Pension Benefit Guaranty Corporation (PBGC) issued an interim final rule (IFR) on the process for eligible distressed…
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Seyfarth Shaw LLP | USA | 11 Mar 2021

Pension and Executive Compensation Provisions in the American Rescue Plan Act

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 ("ARPA"), the $1.9 trillion COVID-19 relief bill. ARPA…
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Proskauer Rose LLP | USA | 16 Feb 2021

PBGC Issues Final Rule with Simplified Methods for Withdrawal Liability Calculations

The Pension Benefit Guaranty Corporation (“PBGC”) issued a final rule on January 7, 2021 that impacts the calculation of withdrawal liability by…
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Proskauer Rose LLP | USA | 5 Oct 2020

PBGC Provides Temporary Flexibility for Variable-Rate Premium Calculations

In late September, the Pension Benefit Guaranty Corporation (the “PBGC”) published Press Release 20-04 and issued Technical Update 20-2 providing…
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Kelley Drye & Warren LLP | USA | 21 Apr 2020

Limited Filing Relief for Form 5500 and Form 8955-SSA

In response to the COVID-19 emergency, the IRS has automatically extended the deadline for retirement and welfare plans to file Form 5500 and Form…
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Morgan, Lewis & Bockius LLP | USA | 21 Oct 2019

Warning: Your 2020 PBGC Premiums Could Be Much Higher than You Expect

Pension plans that are not fully funded for PBGC purposes have two parts to their PBGC premium. One part is a flat rate premium of $83 per…
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Proskauer Rose LLP | USA | 29 Mar 2019

PBGC Proposes Simplified Methods for Withdrawal Liability Calculations

On February 6, 2019, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule that impacts how multiemployer pension plans in…
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Michael Best & Friedrich LLP | USA | 13 Mar 2019

Calling all Pension Plan Sponsors: Didn’t Think You Could Include Retirees in Pay Status in Your Lump Sum Window? (Us Either; the IRS Reversed Course)

Lump sum windows (LSW) are an opportunity afforded by pension plan amendment to allow a limited period for eligible pension plan participants to…
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Littler Mendelson PC | USA | 12 Mar 2019

The PBGC Proposes Simplified Methods for Calculating Withdrawal Liability

The Pension Benefit Guaranty Corporation (PBGC) recently proposed amendments to the regulations that govern how multiemployer plans calculate…
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Proskauer Rose LLP | USA | 11 Feb 2019

Let’s Talk - PBGC Pilot Mediation Project is Now Permanent

The Pension Benefit Guaranty Corporation (the “PBGC”) launched a Pilot Mediation Project in October 2017 to provide plan sponsors an opportunity to…
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