PBGC appears to be dialing back the guidance it issued late last year on the Early Warning Program, a risk mitigation program created pursuant to PBGC’s authority to terminate a pension plan “whenever it determines that the possible long-run loss [to the PBGC] with respect to the plan may reasonably be expected to increase unreasonably if the plan is not terminated.”  29 U.S.C. § 1342(a)(4).  Please see the attached memo for further information.


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April 20, 2023

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