Technical Update 09-4; Funding Related Determinations and Missed Quarterlys

 PBGC Technical Update 09-4 addresses: (1) funding-related determinations for purposes of waivers, extensions, and the advance reporting threshold test, and (2) missed quarterly contributions.

Document Excerpt

This Technical Update 09-4 provides Pension Benefit Guaranty Corporation (PBGC) guidance for plan years beginning in 2010 on compliance with the reportable events requirements of section 4043 of the Employee Retirement Income Security Act of 1974 (ERISA) and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043).

Link http://www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/tu16998.html

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