PBGC’s Technical Update 2010-2 reverses PBGC’s previous decision to invalidate elections of the currently less-expensive alternative premium funding target (“APFT”) method to compute the PBGC variable-rate premium. PBGC’s initial decision was based on the fact that the filers failed to check “box 5” of the premium form, even though another box on the same form and the premium computation itself showed a clear intention to make that APFT election. Premium payers must act soon to take advantage of the relief, however. Please see the attached memo for further details.


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