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Agency: Pension Benefit Guaranty Corporation

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Pages: 12

1. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Interest assumptions for valuing and paying benefits,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

2. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

3. Mortality Assumptions

RULES: Mortality assumptions, interest rate structure, etc.,

This document makes changes to the mortality assumptions under parts 4050 (Missing Participants) and 4281 (Duties of Plan Sponsor Following Mass Withdrawal) of PBGC's regulations. In a final rule published in the Federal Register on December 2, 2005, PBGC amended part 4044 (Allocation of Assets in Singleemployer Plans) of its regulations to update
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

4. Mortality Assumptions

PROPOSED RULES: Mortality assumptions, interest rate structure, etc.,

This proposed rule is a companion to PBGC's direct final rule (published today in the ``Rules and Regulations'' section of the Federal Register) making changes to the mortality assumptions under parts 4050 (Missing Participants) and 4281 (Duties of Plan Sponsor Following Mass Withdrawal) of its regulations. PBGC is making these changes as a direct
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

5. DEPARTMENT OF THE TREASURY

NOTICES: Annual information return report forms; revision,

This document contains a proposal to make changes required by the Pension Protection Act of 2006 (PPA) to the Form 5500 Annual Return/Report filed for employee benefit plans under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code). The proposed changes supplement proposed revisions to the Form 5500
DEPARTMENT OF LABOR : Pension Benefit Guaranty Corporation

6. Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals

NOTICES: Agency information collection activities; proposals, submissions, and approvals,

The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) extend approval, under the Paperwork Reduction Act, of a new collection of information under Part 4003 of its regulations relating to Administrative Appeals. This notice informs the public of the PBGC's request and solicits public comment
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

7. Benefits Payable in Terminated Single-Employer Plans

RULES: Allocation of assets—; Benefits payable in terminated plans,

This rule amends Appendix D to the Pension Benefit Guaranty Corporation's regulation on Benefits Payable in Terminated Single Employer Plans by adding the maximum guaranteeable pension benefit that may be paid by the PBGC with respect to a plan participant in a single employer pension plan that terminates in 2007. The amendment is necessary because
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

8. Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age

RULES: Valuation of benefits and assets ; expected retirement age,

This rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in SingleEmployer Plans by substituting a new table that applies to any plan being terminated either in a distress termination or involuntarily by the PBGC with a valuation date falling in 2007, and is used to determine expected retirement ages for plan
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

9. PBGC Flat Premium Rates

NOTICES: Flat premium rates,

This notice informs the public of the PBGC flat premium rates for premium payment years beginning in 2007. These rates can be derived from information published elsewhere but are published in this notice for the convenience of the public.
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

10. Submission of Information Collection for OMB Review; Comment Request; Disclosure to Participants

NOTICES: Agency information collection activities; proposals, submissions, and approvals,

The Pension Benefit Guaranty Corporation (``PBGC'') is requesting that the Office of Management and Budget (``OMB'') extend approval, under the Paperwork Reduction Act, of a collection of information in its regulation on Disclosure to Participants (29 CFR Part 4011) (OMB control number 12120050). This notice informs the public of the PBGC's
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

11. Payment of Premiums; Assessment of and Relief From Penalties

RULES: Penalties; assessment and relief,

This final rule adopts policy guidance on premium penalty waivers, including guidance on the meaning of ``reasonable cause'' for premium penalty waivers. For the convenience of the public, this guidance is being codified as an appendix to PBGC's premium payment regulation.
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

12. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Benefits payable in terminated plans and interest assumptions for valuing and paying benefits,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

13. No FEAR Act Notice

NOTICES: Federal antidiscrimination, whistleblower protection, and retaliation laws; No FEAR Act notice,

The Pension Benefit Guaranty Corporation is publishing this notice under the Notification and Federal Employees Antidiscrimination and Retaliation Act of 2002 (the ``No FEAR Act''), to inform current employees, former employees, and applicants for PBGC employment of the rights and remedies available under federal antidiscrimination and
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

14. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

15. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Benefits payable in terminated plans; interest assumptions for valuing and paying benefits,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

16. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest on Late

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

17. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Benefits payable in terminated plans,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

18. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

19. Request for Extension of Approval of a Collection of Information Under the Paperwork Reduction Act; Comment Request;

NOTICES: Agency information collection activities; proposals, submissions, and approvals,

The Pension Benefit Guaranty Corporation is requesting that the Office of Management and Budget extend its approval of a collection of information under the Paperwork Reduction Act. The purpose of the information collection, which will be conducted through focus groups and surveys over a threeyear period, is to help the PBGC assess the efficiency
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

20. Proposed Submission of Information Collection for OMB Review; Comment Request; Administrative Appeals

NOTICES: Agency information collection activities; proposals, submissions, and approvals,

The Pension Benefit Guaranty Corporation (``PBGC'') intends to request that the Office of Management and Budget (``OMB'') approve, under the Paperwork Reduction Act, of a collection of information under its regulation on Administrative Appeals. This notice informs the public of the PBGC's intent and solicits public comment on the collection of
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

21. Required Interest Rate Assumption for Determining Variable-Rate Premium for Premium Payment Years Beginning in January

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rate assumptions to be used for determining the variablerate premium under part 4006 of the Pension Benefit Guaranty Corporation regulations (the ``required interest rate'') for premium payment years beginning in January through August 2006. It reflects changes made by the Pension Protection Act of
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

22. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Benefits payable in terminated plans, allocation of assets, interest assumptions for valuing and paying benefits,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

23. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

24. Benefits Payable in Terminated Single-Employer Plans; Allocation of Assets in Single-Employer Plans; Interest

RULES: Allocation of assets—; Benefits payable in terminated plans and interest assumptions for valuing and paying benefits,

The Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated SingleEmployer Plans and Allocation of Assets in SingleEmployer Plans prescribe interest assumptions for valuing and paying benefits under terminating singleemployer plans. This final rule amends the regulations to adopt interest assumptions for plans with
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

25. Required Interest Rate Assumption for Determining Variable-Rate Premium for Single-Employer Plans; Interest on Late

NOTICES: Interest rates and assumptions,

This notice informs the public of the interest rates and assumptions to be used under certain Pension Benefit Guaranty Corporation regulations. These rates and assumptions are published elsewhere (or can be derived from rates published elsewhere), but are collected and published in this notice for the convenience of the public. Interest rates are
PENSION BENEFIT GUARANTY CORPORATION : Pension Benefit Guaranty Corporation

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