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5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.
The PBGC has issued corrections to its regulations (Appendix B to part 4044) that slightly revise its interest assumptions under ERISA §4044, applicable to valuation dates during the second half of 2011.
According to the PBGC, these minor changes will have little impact on calculations. The PBGC advises practitioners that, for ERISA §4010 purposes, "if you have already calculated benefit liabilities using the originally published interest factors, you do not need to redo those calculations." For questions about 4010 filing requirements, contact the PBGC's Corporate Finance & Restructuring Department (formerly DISC) at 202-326-4070 or ERISA.4010@pbgc.gov.
Source: 77 FR 14274, 14275, March 9, 2012; PBGC website, March 9, 2012.
For more information, visit http://www.wolterskluwerlb.com/rbcs.
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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