The Pension Benefit Guaranty Corporation (the ?ãPBGC?ÃÂ¥) published Technical Update 13-1 (the ?ãUpdate?ÃÂ¥) providing guidance on (i) funding-related determinations for purposes of waivers, extensions, and the advance reporting threshold test; and (ii) missed quarterly contributions. The Update is generally applicable for plan years commencing after 2012. A copy of the guidance is available here.
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