PBGC Issues Final Regulations on Pension Plan Reporting Under ERISA Section 4010 | Practical Law
The Pension Benefit Guaranty Corporation (PBGC) issued final regulations on defined benefit plan reporting under Section 4010 of the Employee Retirement Income Security Act of 1974 (ERISA). The final regulations modify a reporting waiver, add three new reporting waivers, and codify when stabilized rates are used for reporting purposes.