Pension plan filing instructions for 2021 are now available on the Pension Benefit Guaranty Corporation’s website after garnering final clearance from the White House.
The pension insurer will be ready to accept premium filings on April 26, the PBGC said Thursday. Every pension plan covered by the Employee Retirement Income Security Act must make a premium filing each year.
The instructions this year are almost identical to those of last year. Important changes are:
- New language incorporates provisions in the 2019 SECURE Act that change how cooperative and small employer pension plans determine premiums.
- Includes new premium rates for 2021 ...
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