Pension Benefit Guaranty Corporation March 23, 2016 – Federal Register Recent Federal Regulation Documents
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Pendency of Request for Approval of Alternative Arbitration Procedure; American Arbitration Association
This notice advises interested persons that the Pension Benefit Guaranty Corporation (``PBGC'') has received a request from the American Arbitration Association (``AAA'') for approval of an Alternative Arbitration Procedure under section 4221 of the Employee Retirement Income Security Act of 1974, as amended, and 29 CFR 4221.14. The purpose of this notice is to advise interested persons of the AAA application for approval and solicit their views on it.
Annual Financial and Actuarial Information Reporting
The Pension Benefit Guaranty Corporation (``PBGC'') is amending its regulation on Annual Financial and Actuarial Information Reporting to codify provisions of recent legislation and related guidance that affect reporting under ERISA section 4010. The final rule modifies the reporting waiver under the current regulation tied to aggregate plan underfunding of $15 million or less to be based on non- stabilized interest rates. In addition, the final rule adds new reporting waivers for smaller plans and for plans that must file solely on the basis of either a statutory lien resulting from missed contributions over $1 million or outstanding minimum funding waivers exceeding the same amount (provided the missed contributions or applications for minimum funding waivers were previously reported to PBGC). The final rule also provides alternative methods of compliance for reporting certain actuarial information and makes a few technical changes to the regulation.
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