The PBGC releases a policy statement on accepting and responding to amended premium filings based on recharacterizations of contributions.
Document Excerpt
This policy statement addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions. Recharacterization of contributions refers to a situation in which contributions originally designated as being for the plan year in which they were made are retroactively redesignated as being for the preceding plan year.
Link http://www.gpo.gov/fdsys/pkg/FR-2011-12-22/pdf/2011-32804.pdf
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