The amendments to regulations on guaranteed benefits and asset allocation would incorporate statutory changes to the rules for participants with certain ownership interests in a plan sponsor.
However, the agency says it is uncommon for it to assess information penalties.
DB plan sponsor clients may want to consider a strategy to reduce PBGC variable-rate premiums.
A final rule opens the current program to terminated DC plans and small professional service defined benefit plans.
The new table is for single-employer pension plans undergoing distress or involuntary termination with valuation dates falling in 2018.
A federal district court denied a DB plan sponsor's attempt to pass liability for improper plan termination to its plan provider.
The agency has requested that the OMB continue to allow it to do so.
The new forms include important modifications.