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Administrators of PBGC-insured pension plans file with PBGC premium information and premium payments required under 29 USC 1307 and 29 CFR Part 4007, which also requires retention and production of records necessary to support premium filings. The information identifies payers and lets PBGC verify premium computations and perform premium audits. It also helps PBGC estimate its exposure if plans terminate, track movement of participants and assets, determine whether new plans are being created, and update its insured-plan inventory. The retained records facilitate audits. |
Form #:
2008 Form 1
-ES
Agency:
Pension Benefit Guaranty Corporation
Common Name:
Payment of Premiums (29 CFR part 4007)
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72
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