Monday, January 6, 2014

PBGC Issues Final Regulations on Flat-Rate Premiums for Large Plans

The PBGC issued final regulations on “Payment of Premiums; Large-Plan Flat-Rate Premium”. The regulations move the flat-rate premium due date for large plans to October 15th; the same date as the variable-rate premium due date. This change is effective beginning with the 2014 plan year.

The ERISA Industry Committee (ERIC) urged the PBGC in a comment letter to streamline the flat-rate and variable-rate premiums when the PBGC proposed this change.

For the final regulations, click here.
ERIC’s comment letter is available here.
ERIC members and trial members can read more here.
To read Buck Consultants’ discussion of the final regulations, click here.
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