Annual Financial and Actuarial Information Reporting - Pension Protection Act (2006) (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition‪)‬

The Law Library presents the complete text of the Annual Financial and Actuarial Information Reporting - Pension Protection Act (2006) (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition).
Updated as of May 29, 2018

This is a final rule to amend PBGC's regulation on Annual Financial and Actuarial Information Reporting. The amendments implement the provisions of the Pension Protection Act of 2006, Public Law 109-280 (PPA 2006), which changed the standards for determining which persons are required to report under section 4010 (Authority to Require Certain Information) of the Employee Retirement Income Security Act of 1974 and made other changes to the reporting requirements. In addition to providing guidance on implementing the PPA 2006 changes, the final rule waives reporting in certain cases for controlled groups with aggregate plan underfunding of $15 million or less, modifies the standards for determining which plans are exempt from the actuarial information requirements, revises the actuarial information requirements to conform with other PPA 2006 changes, and provides other clarifications.

This ebook contains:
- The complete text of the Annual Financial and Actuarial Information Reporting - Pension Protection Act (2006) (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure