Annual Financial and Actuarial Information Reporting (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition) The Law Library presents the complete text of the Annual Financial and Actuarial Information Reporting (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition). Updated as of May 29, 2018 The Pension Benefit Guaranty Corporation ("PBGC") is amending its regulation on Annual Financial and Actuarial Information Reporting to codify provisions of recent legislation and related guidance that affect reporting under ERISA section 4010. The final rule modifies the reporting waiver under the current regulation tied to aggregate plan underfunding of $15 million or less to be based on non-stabilized interest rates. In addition, the final rule adds new reporting waivers for smaller plans and for plans that must file solely on the basis of either a statutory lien resulting from missed contributions over $1 million or outstanding minimum funding waivers exceeding the same amount (provided the missed contributions or applications for minimum funding waivers were previously reported to PBGC). The final rule also provides alternative methods of compliance for reporting certain actuarial information and makes a few technical changes to the regulation. This book contains: - The complete text of the Annual Financial and Actuarial Information Reporting (US Pension Benefit Guaranty Corporation Regulation) (PBGC) (2018 Edition) - A table of contents with the page number of each section