On April 3, 2013, the PBGC issued a new proposed regulation regarding “reportable events” under Section 4043 of ERISA. The new regulation changes or clarifies certain reportable events, establishes a financial soundness safe harbor that allows plans or plan sponsors to avoid many of the rule’s reporting requirements, and expands small-plan waivers and modifies other waivers. If finalized, the proposed regulation would significantly change how plans and plan sponsors need to evaluate their reportable event obligations.

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April 20, 2023

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