Technical Update 08-2 waives reporting of missed quarterly contributions for plan years beginning in 2008 for certain small employers. This Technical Update is a waiver of reporting under PBGC's Reportable Events regulation (29 CFR part 4043), pursuant to explicit waiver authority in § 4043.4(d) of that regulation. OMB has approved PBGC's Reportable Events information collection under control number 1212-0013, expires February 28, 2009.
Technical Update 08-2 generally extends for one year only a waiver provided in Technical Update 97-6, www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/tu12800.html, as modified for 2007 plan years by Section III(B) of Technical Update 06-4, www.pbgc.gov/practitioners/law-regulations-informal-guidance/content/tu15838.html. The prior Technical Updates are no longer workable as a result of Pension Protection Act of 2006 (PPA 2006) changes.
| File Type | application/msword |
| File Title | Technical Update 08-2 waives reporting of missed quarterly contributions for plan years beginning in 2008 for certain small empl |
| Author | Catherine Klion |
| Last Modified By | Catherine Klion |
| File Modified | 2008-03-20 |
| File Created | 2008-03-20 |