Retirement >> Defined Benefit Plans & PBGC


Legislative — proposals, bills and analysis from 2006-present

Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

Archive — Click to access archived items for this issue

Press Releases — Council statements and advisories to the news media

See Also — for related information

Related Links — for related links



(Items in italic are available only to Council members.)

Official Source Documents

April 15, 2016 — Pension and Budget Integrity Act (H.R. 4955)

November 2, 2015 — Bipartisan Budget Act (H.R. 1314), as Enacted

October 7, 2015 — Pension Accountability Act(Portman)

July 13, 2015 — Highway and Transportation Funding Act of 2015, Part II (H.R. 3038)

December 17, 2014 — Consolidated and Further Continuing Appropriations Act (H.R. 83), as Enacted (Including 4062(e) Clarification)

December 9, 2014 — Consolidated and Further Continuing Appropriations Act (H.R. 83), as considered by House

December 1, 2014 — A Bill to Amend the Internal Revenue Code of 1986 and ERISA to Extend Certain Provisions Relating to Multiemployer Defined Benefit Pension Plans

October 22, 2014 — Wyden/Harkin Letter to Obama Administration Suggesting Guidance on Pension Plan De-Risking

September 22, 2014 — Retirement Security Preservation Act (S. 2855)(Portman-Cardin)

July 31, 2014 — Bill Amending ERISA Section 4062(e) to Clarify Definition of Substantial Cessation of Operations (S. 2511), as Passed by Senate HELP Committee

July 31, 2014 — Tiberi-Neal Bill to Amend the Nondiscrimination Provisions of the Tax Code to Protect Older, Longer Service Participants (H.R. 5381)

July 29, 2014 — Highway and Transportation Funding Act (H.R. 5021), as considered by Senate

July 29, 2014 — Highway and Transportation Funding Act (H.R. 5021), Senate Amendment No. 3582 (Wyden-Hatch), as approved by Senate

July 29, 2014 — Highway and Transportation Funding Act (H.R. 5021), Senate Amendment No. 3583 (Carper/Boxer/Corker), as approved by Senate

July 10, 2014 — Highway and Transportation Funding Act (H.R. 5021), as passed by House

July 10, 2014 — Joint Committee on Taxation Summary of the Preserving America's Transit and Highways Act

July 10, 2014 — Chairman's Mark of the Highway and Transportation Funding Act (H.R. 5021), As Passed by House Ways and Means Committee

July 10, 2014 — Joint Committee on Taxation Summary of the Highway and Transportation Funding Act (H.R. 5021)

July 9, 2014 — NCOIL Proposed Pension De-Risking Model Act

June 19, 2014 — Bill Amending ERISA Section 4062(e) to Clarify Definition of Substantial Cessation of Operations (S. 2511)

April 7, 2014 — Emergency Unemployment Compensation Extension Act (H.R. 3979), as Passed by Senate

March 25, 2014 — Emergency Unemployment Compensation Extension Act (S. 2149)

March 18, 2014 — The Cooperative and Small Employer Charity Pension Flexibility Act (H.R. 4275)

March 13, 2014 — Emergency Unemployment Compensation Extension Act (S. 2148), Including Pension Funding Stabilization

March 10, 2014 — Responsible Unemployment Compensation Extension Act (S. 2097)

February 4, 2014 — Emergency Unemployment Compensation Extension Act (S. 1845), Including Pension Funding Stabilization

January 30, 2014 — USA Retirement Funds Act (S. 1979): Section-by-Section Summary

January 30, 2014 — USA Retirement Funds Act (S. 1979)

January 30, 2014 — USA Retirement Funds Act (S. 1979): Frequently Asked Questions

January 30, 2014 — USA Retirement Funds Act (S. 1979): One-Page Snapshot

January 30, 2014 — USA Retirement Funds Act (S. 1979): Two-Page Summary

January 28, 2014 — The Cooperative and Small Employer Charity Pension Flexibility Act (S. 1302), As Passed by Senate

December 10, 2013 — Legislative Text of the Bipartisan Budget Act (Including PBGC Premium Increases)

December 10, 2013 — Short Summary of the Bipartisan Budget Act (Including PBGC Premium Increases)

December 10, 2013 — Section-by-Section Summary of the Bipartisan Budget Act(Including PBGC Premium Increases)

July 16, 2013 — Cooperative and Small Employer Charity Pension Flexibility Act (S. 1302)

July 9, 2013 — Secure Annuities for Employee (SAFE) Retirement Act of 2013 (S. 1270)(Hatch)

July 9, 2013 — Official Summary of the Secure Annuities for Employee (SAFE) Retirement Act of 2013 (S. 1270)(Hatch)

May 22, 2013 — Retirement Plan Simplification and Enhancement Act (Neal)

May 22, 2013 — Official Summary of the Retirement Plan Simplification and Enhancement Act (Neal)

March 28, 2013 — GAO Report: PRIVATE PENSIONS: Timely Action Needed to Address Impending Multiemployer Plan Insolvencies

June 28, 2012 —  List of Modifications to Conference Report to Accompany the Moving Ahead for Progress in the 21st Century (MAP-21) Act (H.R. 4348), including Pension Funding Stabilization and PBGC Premium Increases

June 28, 2012 — Conference Report to Accompany the Moving Ahead for Progress in the 21st Century (MAP-21) Act (H.R. 4348), including Pension Funding Stabilization and PBGC Premium Increases

April 19, 2012 — Moving Ahead for Progress in the 21st Century (MAP-21) Act (H.R. 4348), as Passed by House (Does Not Include Pension Funding Stabilization)

April 16, 2012 — CRS Report: Pension Benefit Guaranty Corporation (PBGC): A Fact Sheet (Includes Funding Stabilization Analysis)

March 29, 2012 — Rebuild America Act (Harkin)

March 14, 2012 — Moving Ahead for Progress in the 21st Century (MAP-21) Act (S. 1813), as Passed by Senate, including Pension Interest Rate Reform (Page 1472)

March 14, 2012 — Manager's Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), including Pension Interest Rate Reform (Page 83)

February 15, 2012 — Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813)

February 15, 2012 — Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), Finance Division

February 15, 2012 — Official Summary of Reid/Senate Finance Committee Amendment to the Highway Investment, Job Creation and Economic Growth Act (S. 1813), Finance Division

July 26, 2011 — Pension Technical Modifications Act (H.R. 2656)(Kind)

Council Materials

January 28, 2016 — Council Statement for the Senate Finance Committee Hearing Record: Helping Americans Prepare for Retirement: Increasing Access, Participation and Coverage in Retirement Savings Plans

November 17, 2015 — Group Letter to Congress Urging End to PBGC Premium Increases

November 13, 2015 — Council Letter to Congress Criticizing Inclusion of PBGC Premium Increases in Budget Bill

October 28, 2015 — Action Alert: Contact Your Congressional Representatives to State Dissatisfaction with Budget Deal

April 22, 2015 — BENEFITS BLUEPRINT: Summary of the Key Provisions in the Multiemployer Pension Reform Act of 2014 (Prepared by Prepared by Ken Hoffman, Keith Mong and Jean Yu of Venable LLP)

April 21, 2015 — Pomeroy Perspectives: Behind the Scenes in Congress: Interview with House Education and the Workforce Committee Chairman John Kline

December 16, 2014 — Pomeroy Perspectives: Lessons from the Lame-Duck Session

December 11, 2014 — Council Letter to House in Support of the Consolidated and Further Continuing Appropriations Act (H.R. 83)

October 23, 2014 — Society of Actuaries Response to Council Letter Regarding Forthcoming RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014

October 10, 2014 — Council Letter to House Ways and Means and Education and the Workforce Committees in Support of S. 2511

October 10, 2014 — Council Letter to Senate Committee on Health, Education, Labor and Pensions in Support of S. 2511

October 6, 2014 —  Summary & Talking Points: Bipartisan Senate-Passed 4062(e) Reforms

October 6, 2014 — Council Letter to House Subcommittee in Support of H.R. 5381 on Frozen Defined Benefit Plans and Nondiscrimination Rules

October 6, 2014 — Council Letter to Senators Portman and Cardin in Support of the Retirement Security Preservation Act of 2014 (S. 2855)

September 16, 2014 — Council Submission on the Senate Finance Committee Hearing "Retirement Savings 2.0: Updating Savings Policy for the Modern Economy"

July 23, 2014 — Summary of S. 2511, A Bill Amending ERISA Section 4062(e) (Prepared by Davis & Harman LLP)

July 9, 2014 — Council letter to NCOIL Regarding Proposed Pension De-Risking Model Act

July 9, 2014 — Summary of Concerns Regarding NCOIL Proposed Pension De-Risking Model Act

June 3, 2014 — Group Letter to PBGC Board of Directors Regarding 4062(e) Enforcement Action

May 29, 2014 — Council Talking Points: Concerns Regarding PBGC

April 17, 2014 — Council Talking Points: Survey Shows Hundreds of Thousands of Participants Could Lose Benefits If Testing Issue Not Fixed

April 8, 2014 — BENEFITS BLUEPRINT: Summary of Senate-Passed Funding Stabilization Extension (Prepared by Kent Mason of Davis & Harman LLP)

January 27, 2014 — Council Talking Points: The Interaction Between Funding Rules and PBGC's Financial Condition

January 27, 2014 — Council Talking Points: Delaying Funding Stabilization's Phase-Out to Correspond to Interest Rate Projections

December 10, 2013 — Council Letter to Budget Conference Committee Regarding PBGC Premiums & Other Benefit Tax Incentives

December 10, 2013 — Straightforward Math: The PBGC's Financial Troubles are a Myth

December 6, 2013 — ACTION ALERT: Urge Lawmakers to Reject PBGC Premium Increases as Part of Budget Deal

December 5, 2013 — Group Letter to Budget Conferees Regarding PBGC Premiums

November 14, 2013 — BENEFITS BLUEPRINT: Issues for Defined Benefit Plans Under the Proposed Minimum Distribution Reforms(Prepared by Kent Mason of Davis & Harman LLP) For Members Only

June 25, 2013 — Benefits Briefing Webinar Presentation Slides: Multiemployer Pension Plans (Chris Condeluci, Venable; Randy DeFrehn, NCCMP; Mike Kiely, UPS)

April 15, 2013 — Council Statement to the Pension/Retirement Tax Reform Working Group of the House Ways and Means Committee

March 19, 2013 — Summary Presentation on Single-Employer Defined Benefit Plans (Prepared by Kent Mason, Davis & Harman LLP)

December 5, 2012 — Group Sign-On Letter to Congress Urging Further Analysis of PBGC Premiums

November 29, 2012 — Benefits Briefing Presentation Slides: Defined Benefit Plan Issues & The Council's Six-Point Plan (Kent Mason, Davis & Harman)

November 28, 2012 — Defined Benefit Plans: A Six-Point Plan to Address the Accelerated Exodus

November 13, 2012 — Ten Reasons to Doubt the PBGC Deficit

November 12, 2012 — Talking Points on PBGC Deficit: A Non-Event on the Horizon

June 12, 2012 — Council Letter to Congressional Leadership/Committees Urging Action on Defined Benefit Plan Funding Stabilization and Opposing PBGC Premium Increases

May 15, 2012 — Group Letter to Congress Urging Defined Benefit Funding Interest Rate Stabilization

April 10, 2012 — Funding Stabilization: Stabilizing the Input Versus Stabilizing the Output

April 4, 2012 — Council Questions and Answers Regarding Defined Benefit Plan Funding Stabilization Legislation

March 28, 2012 — Proposal to Increase PBGC Premiums: Myths and Facts

February 3, 2012 — (Originally Prepared October 19, 2011) — Defined Benefit Pension Plan Funding Proposal: Raising Revenue and Saving Jobs by Resolving a Conflict Between Pension Policy and Economic Policy

November 2, 2011 — Group Letter to Congress Opposing PBGC Premium Proposal

October 13, 2011 — ACTION ALERT: PBGC Premiums

July 22, 2011 — ACTION ALERT: Contact Congress Regarding PBGC Premiums and Deficit

July 12, 2011 — Council Testimony before Senate HELP Committee on the Importance of Pensions

July 5, 2011 — Council Letter to Congress Regarding PBGC Premium Proposal: House version

July 5, 2011 — Council Letter to Congress Regarding PBGC Premium Proposal: Senate version

July 5, 2011 — Myths and Facts: PBGC Deficit and Premium Proposals

April 4, 2011 — Group Letters to Senate and House Regarding PBGC Premiums

Official Source Documents

April 28, 2016 — PBGC Proposed Regulations on Payment of Premiums and Late Payment Penalty Relief

April 14, 2016 — IRS Announcement 2016-16: Withdrawal of Proposed Nondiscrimination Rules Applicable to Certain Qualified Retirement Plan Benefit Formulas

March 23, 2016 — PBGC Final Regulations on Annual Financial and Actuarial Information Reporting under Section 4010

February 11, 2016 — IRS Proposed Regulations on Additional Limitation on Suspension of Benefits Applicable to Certain Pension Plans Under the Multiemployer Pension Reform Act of 2014

January 29, 2016 — IRS Notice of Proposed Rulemaking Regarding Nondiscrimination Relief for Closed Defined Benefit Pension Plans

January 26, 2016 — FASB Exposure Draft: Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20)

January 4, 2016 — 2015 Annual Report of the PBGC Participant and Plan Sponsor Advocate

December 23, 2015 — PBGC Final Regulations on Partitions of Eligible Multiemployer Plans

November 4, 2015 — ERISA Advisory Council 2015 Recommendations to DOL

November 4, 2015 — ERISA Advisory Council Model Risk Transfer Notice (Insurance Company)

November 4, 2015 — ERISA Advisory Council Model Risk Transfer Notice (Lump Sums)

September 17, 2015 — PBGC Final Regulations on Electronic Filing Requirements for Multiemployer Plans

September 10, 2015 — PBGC Final Regulations on Reportable Events and Certain Other Notification Requirements

September 9, 2015 — IRS Final Regulations on Determination of Minimum Required Pension Contributions

September 2, 2015 — Temporary Regulations Regarding the Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA

September 2, 2015 — Proposed Regulations Regarding the Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA

July 31, 2015 — IRS Notice 2015-53 Updated Static Mortality Tables for Defined Benefit Pension Plans for 2016

July 27, 2015 — PBGC Proposed Regulation Annual Financial and Actuarial Information Reporting; Changes to Waivers

July 27, 2015 — PBGC Proposed Regulations on Annual Financial and Actuarial Information Reporting under Section 4010

July 9, 2015 — IRS Notice 2015-49: Use of Lump Sum Payments to Replace Lifetime Income Being Received By Retirees Under Defined Benefit Pension Plans

June 19, 2015 — Treasury, IRS Proposed Rule on Multiemployer Defined Benefit Plan Suspensions

June 19, 2015 — Treasury, IRS Temporary Rule on Multiemployer Defined Benefit Plan Suspensions

June 19, 2015 — IRS Revenue 2015-34: Application Procedures for Approval of Benefit Suspensions for Certain Multiemployer Defined Benefit Pension Plans

June 19, 2015 — PBGC Interim Final Rule on Multiemployer Pension Plan Partition Authority

June 19, 2015 — multis_irs_revproc2015-34_061915.pdf

June 19, 2015 — multis_treasury_propreg061915.pdf

June 19, 2015 — multis_treasury_tempreg061915.pdf

June 18, 2015 — multis_partition_pbgc_ifr061915.pdf

April 3, 2015 — PBGC Proposed Regulations Regarding Electronic Filing Requirements for Multiemployer Plans

March 19, 2015 — IRS Notice 2015-28: Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans

February 17, 2015 — PBGC Request for Information on Future Guidance on Multiemployer Defined Benefit Plan Reforms

February 13, 2015 — IRS Proposed Rule Requesting Information on Future Guidance on Multiemployer Defined Benefit Plan Suspensions

February 2, 2015 — DOL/EBSA Final Regulations Regarding Annual Funding Notice for Defined Benefit Plans

January 27, 2015 — GAO Report: Private Pensions: Participants Need Better Information When Offered Lump Sums That Replace Their Lifetime Benefits

January 22, 2015 — PBGC Comment Request on Proposed Changes to Forms Used for Reportable Events

January 15, 2015 — IRS Notice 2015-5: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

January 14, 2015 — DOL Field Assistance Bulletin 2015-1: ERISA's Annual Funding Notice Requirements under HATFA

January 12, 2015 — PBGC Submission to OMB Regarding Payment of Premiums

January 6, 2015 — IRS Announcement 2015-3: Automatic Approval of Change in Funding Method for Takeover Plans

January 2, 2015 — Internal Revenue Bulletin 2015-1

December 19, 2014 — IRS Announcement 2015-01: Guidance on the Employee Plans Determination Letter Process in 2015

December 5, 2014 — IRS Announcement 2014-41: Guidance on Extending Deadline for Cycle D Plans

December 5, 2014 — IRS Notice 2014-77: Guidance on 2014 Cumulative List; Extends Deadline for Cycle D Plans

November 24, 2014 — PBGC Final Regulations on Title IV Treatment of Rollovers from Defined Contribution Plans to Defined Benefit Plans

October 30, 2014 — Pension Plan Valuation: Views on Using Multiple Measures to Offer a More Complete Financial Picture

October 27, 2014 — Society of Actuaries Final Mortality Table Reports and Responses to Comments: RP-2014 Mortality Table Report

October 27, 2014 — Society of Actuaries Final Mortality Table Reports and Responses to Comments: RPEC Response to Comments on RP-2014 Mortality Tables Exposure Draft

October 27, 2014 — Society of Actuaries Final Mortality Table Reports and Responses to Comments: MP-2014 Mortality Improvement Scale Report

October 27, 2014 — Society of Actuaries Final Mortality Table Reports and Responses to Comments: RPEC Response to Comments on Mortality Improvement Scale MP-2014 Exposure Draft

October 17, 2014 — PBGC Technical Update 2014-2: Effect of HATFA on 4010 Reporting

September 24, 2014 — PBGC Technical Update 2014-01: Effect of Highway and Transportation Funding Act on PBGC Premiums

September 23, 2014 — PBGC Information Collection Request on Proposal Updating Reporting of De-Risking Strategies

September 11, 2014 —  IRS Notice 2014-53: Guidance on Pension Funding Stabilization under the Highway and Transportation Funding Act of 2014 (HATFA)

July 8, 2014 —  PBGC Release on 2014 Moratorium on 4062(e) Enforcement

May 30, 2014 —  IRS Private Letter Rulings Regarding Sponsors Offering Lump Sums to Retirees in Pay Status

May 28, 2014 —  PBGC Final Regulations on Multiemployer Plans, Valuation and Notice Requirements

May 6, 2014 — PBGC Final Regulations on Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits

April 2, 2014 — PBGC Proposed Regulations on Title IV Treatment of Rollovers from Defined Contribution Plans to Defined Benefit Plans

January 28, 2014 — PBGC Proposed Regulations on Multiemployer Plans, Valuation and Notice Requirements

January 23, 2014 — IRS Announcement 2014-04: Extension of Deadline to submit On-Cycle Applications for Opinion and Advisory Letters for Pre-Approved Defined Benefit Plans

January 2, 2014 — PBGC Final Regulations on Defined Benefit Plan Flat-Rate Premiums and Procedures

December 13, 2013 — IRS Notice 2014-5: Temporary Nondiscrimination Relief for Closed Defined Benefit Plans and Request for Comments

November 21, 2013 — Letter from Senators Rob Portman (R-OH) & Ben Cardin (D-MD) Regarding Treasury Position on Defined Benefit Plan Nondiscrimination Issue

November 5, 2013 — ERISA Advisory Council Executive Summary of Recommendations to DOL

July 23, 2013 — PBGC Proposed Regulations on Defined Benefit Plan Premium Rates and Procedures

July 10, 2013 — IRS Notice 2013-49: Updated Static Mortality Tables for the Years 2014 and 2015

June 20, 2013 — Letter from 28 House Members to Treasury Regarding Nondiscrimination Rules and Frozen Plans

April 2, 2013 — PBGC Proposed Regulations on Reportable Events and Other Notification Requirements

March 8, 2013 — DOL FAB 2013-1: ERISA Annual Funding Notice Requirements under MAP-21

February 11, 2013 — IRS Notice 2013-11: 25-Year Average Segment Rates and Adjusted 24-Month Average Segment Rates Used for Pension Funding for Plan Years Beginning in 2013

November 26, 2012 — IRS Notice 2012-70 Extending Section 436 Plan Amendment Deadlines

November 8, 2012 — GAO Report — Pension Benefit Guaranty Corporation: Redesigned Premium Structure Could Better Align Rates with Risk from Plan Sponsors

November 7, 2012 — IRS Final Regulations Regarding Prohibited Payment Options under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy

October 5, 2012 — IRS Notice 2012-64: Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

September 11, 2012 — PBGC Comment Request on Payment of Premiums

September 11, 2012 — PBGC Technical Update 2012-02: Effect of MAP-21 on 4010 Reporting

September 11, 2012 — IRS Notice 2012-61: Guidance on Pension Funding Stabilization under the Moving Ahead for Progress in the 21st Century Act (MAP-21)

August 28, 2012 — PBGC Technical Update 2012-01: Effect of MAP-21 on PBGC Premiums

August 16, 2012 — IRS Notice 2012-55 of 25-Year Average Segment Rates and Adjusted 24-Month Average Segment Rates for Pension Funding

June 20, 2012 — IRS Proposed Regulations on Prohibited Payment Options under a Single-Employer Defined Benefit Plan of a Plan Sponsor in Bankruptcy

February 9, 2012 — PBGC Policy Statement: Premium Penalty Relief for Certain Delinquent Plans

December 22, 2011 — PBGC Policy Statement: Premium Changes Based On Recharacterization of Contributions

November 29, 2011 — IRS Notice 2011-96: Sample Plan Amendment for Section 436

September 14, 2011 — PBGC Notice Providing Premium Penalty Relief and Alternative Premium Funding Target Election Relief

June 30, 2011 — GAO Report: Pension Benefit Guaranty Corporation: Asset Management Needs Better Stewardship

March 11, 2011 — PBGC Proposed Regulation on Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits

Council Materials

April 29, 2016 — Council Letter to IRS Regarding Proposed Regulations Rules for Applying Nondiscrimination Rules to Frozen Pension Plans

April 27, 2016 — Group Letter to IRS Regarding Proposed Regulations Rules for Applying Nondiscrimination Rules to Frozen Pension Plans

April 15, 2016 — Group Letter of Support for the Pension and Budget Integrity Act (H.R. 4955)

April 15, 2016 — Council Letter of Support for the Pension and Budget Integrity Act (H.R. 4955)

March 22, 2016 — Benefits Briefing Webinar Presentation Slides: Current Issues for Single-Employer Defined Benefit Plans

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

December 10, 2015 — Benefits Briefing Webinar Presentation Slides: PBGC Reportable Events Regulations: Preparing for 2016 (Harold Ashner, Keightley & Ashner)

November 18, 2015 — Council Letter to Treasury/IRS Urging Mortality Table Guidance

October 28, 2015 — Council Letter to Treasury/IRS Regarding IRS Notice 2015-49: Use of Lump Sum Payments to Replace Lifetime Income Being Received By Retirees Under Defined Benefit Pension Plans

September 25, 2015 — Group Letter to PBGC Regarding Proposed Rules Amending Annual Financial and Actuarial Information Reporting under ERISA Section 4010

August 17, 2015 — Council Letter to Treasury and IRS Regarding Notice 2015-53 on Updating Mortality Tables

June 29, 2015 — presentation_bb_pbgc-early-warning063015.pdf

June 29, 2015 — presentation_bb_pbgc-early-warning063015.pdf

May 28, 2015 — Testimony of Craig Rosenthal (Mercer) on behalf of the Council before the ERISA Advisory Council Hearing on Pension Plan De-Risking Disclosures

March 23, 2015 — Council Letter to Treasury and IRS on Updating Mortality Tables

March 18, 2015 — Benefits Briefing Webinar Presentation Slides: ERISA Section 4062(e) Rules Changes and PBGC Enforcement (Harold Ashner, Keightley & Ashner)

January 12, 2015 — Council Letter to Treasury/IRS Requesting Extension of Temporary Frozen Plan Relief

January 6, 2015 — Summary of ERISA Section 4062(e) Reforms (Prepared by Kent Mason, Davis & Harman)

December 18, 2014 — Benefits Briefing Webinar Presentation Slides: Pension Plans and Derivatives in the New Regulatory Environment – Capital and Margin Concerns and Possible Solutions (Cleary Gottlieb)

November 24, 2014 — Council Comments to PBGC on Proposed Revisions to the 2015 PBGC Premium Filing Procedures

October 17, 2014 — Council Letter to Society of Actuaries Regarding Forthcoming RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014

October 9, 2014 — Pomeroy Perspectives: A Legacy of Pensions - An Interview with Josh Gotbaum

September 5, 2014 — Council Letter to PBGC Regarding Need for Funding Stabilization Guidance under Highway Trust Fund Act

August 28, 2014 — Council Letter to Treasury/IRS Regarding Need for Funding Stabilization Guidance under Highway Trust Fund Act

August 18, 2014 — Council Letter to DOL Regarding Funding Stabilization Provision in Recent Highway Trust Fund Act

August 5, 2014 — Talking Points: Take-Aways from PBGC's 2013 Projections Report

June 25, 2014 — Benefits Briefing Webinar Presentation Slides: Mortality Tables & Retirement Plans (Alan Glickstein, Towers Watson)

June 5, 2014 — GRIST Report: Society of Actuaries’ draft pension mortality study sparks concerns and comments (Courtesy of Mercer)

May 30, 2014 — Council Letter to the Society of Actuaries Regarding RP-2014 Mortality Tables and Mortality Improvement Scale MP-2014

April 24, 2014 — Benefits Briefing Webinar Presentation Slides: Dealing with PBGC Downsizing Liability (Harold Ashner, Keightley & Ashner)

April 15, 2014 — Council Letter to Treasury Regarding Funding Regulations and Liquidity Shortfalls

February 28, 2014 — Council Comments to IRS on Notice 2014-05, Temporary Nondiscrimination Relief for Closed Defined Benefit Plans

January 10, 2014 — Benefits Briefing Webinar Presentation Slides: Defined Benefit Plan De-Risking and PBGC Premiums — Political Outlook (Kent Mason, Davis & Harman)

January 10, 2014 — Benefits Briefing Webinar Presentation Slides: Background on Pension Risk Transfer in 2014 (Jonathan Barry, Mercer)

January 10, 2014 — Benefits Briefing Webinar Presentation Slides: Population Segmentation for Settlement Strategies (Ari Jacobs, Aon Hewitt)

January 10, 2014 — Benefits Briefing Webinar Presentation Slides: Highlights of Legal Issues in Annuity Contract Pension Settlement Transactions (Kevin Noble, Jones Day)

January 10, 2014 —  Benefits Briefing Webinar Presentation Slides: Lump Sum Settlements in Pension Derisking: Highlights (Josina Barker, Ivins, Phillips & Barker)

December 5, 2013 — Benefits Briefing Webinar Presentation Slides: FASB Pension Issues (Michael Kiely, UPS)

December 5, 2013 — Benefits Briefing Webinar Presentation Slides: Pensions and Other Postretirement Plans (Peter Proestakes and Philip Hood, FASB)

December 3, 2013 — Benefits Briefing Webinar Presentation Slides: Multiemployer Pension Plans (Joshua Gotbaum, PBGC)

November 22, 2013 — BENEFITS BLUEPRINT: Troubling Conclusions from ERISA Advisory Council Regarding Defined Benefit Plan De-Risking (Prepared by Kent Mason of Davis & Harman LLP)

September 16, 2013 — Council Submission to ERISA Advisory Council Regarding Defined Benefit Plan De-Risking

June 5, 2013 — Testimony of Craig Rosenthal (Mercer) on behalf of the Council before the ERISA Advisory Council Hearing on Private Sector De-Risking and Participant Protections

June 3, 2013 — Council Comment Letter to PBGC Regarding Proposed Regulations on Reportable Events and Other Notification Requirements

May 29, 2013 — Council Letter to Treasury Regarding Nondiscrimination Rules and Frozen Plans

November 15, 2012 —  Council Letter to Treasury Regarding Nondiscrimination Rules and Frozen Plans

November 13, 2012 — Council Letter to FASB Regarding Interest Rates for Pension Accounting

November 13, 2012 —  Council Letter to SEC Regarding Interest Rates for Pension Accounting

September 12, 2012 — Summary and Analysis of IRS Notice 2012-61, Defined Benefit Pension Plan Funding Stabilization Guidance under MAP-21

July 27, 2012 —  Council Letter to Treasury/IRS Requesting Guidance under Pension Funding Interest Rate Stabilization, Including Addressing Lump Sum Distributions

July 19, 2012 — Actuarial Letter to Treasury Recommending Publication of New 25-Year Interest Rates

July 10, 2012 — Council Letter to Treasury/IRS Requesting Expedited Guidance under Pension Funding Interest Rate Stabilization

April 24, 2012 — Council Letter to IRS Requesting Guidance for Frozen Plan Transition Approaches

March 29, 2012 — Memorandum: New Developments under ERISA Section 4062(e)

September 26, 2011 —  Group Letter to PBGC Regarding Filing Issues

June 24, 2011 — Group Letter to PBGC Regarding Concerns with Premium Filing Review

March 22, 2011 — ACTION ALERT: PBGC Premiums Issue

Official Source Documents

April 29, 2016 — Council applauds PBGC proposed rule reducing late payment penalties
January 28, 2016 — Council urges Senate Finance Committee to build on success of employer-sponsored retirement system
November 17, 2015 — Council: Congress must stop further PBGC premium increases
November 17, 2015 — PBGC deficit no excuse for higher premiums
November 15, 2011 — Ten reasons to doubt PBGC's reported deficit
November 14, 2011 — Forthcoming PBGC deficit announcement a "non-event"
September 15, 2011 — Employer-sponsored retirement plans play vital role in ensuring national, personal financial security
July 29, 2011 — Proposals to increase PBGC premiums on companies based on flawed assumptions about agency's 'deficit'