Pension Benefit Guaranty Corporation August 10, 2010 – Federal Register Recent Federal Regulation Documents
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Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
ERISA section 4062(e) provides for reporting of and liability for certain substantial cessations of operations by employers that maintain single-employer plans. PBGC proposes to amend its current regulation on Liability for Termination of Single-Employer Plans to provide guidance on the applicability and enforcement of ERISA section 4062(e).
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