Document Excerpt

SUMMARY: The Pension Benefit Guaranty Corporation is amending its Multiemployer reporting, disclosure, and valuation regulations to reduce the number of actuarial valuations required for smaller plans Terminated by mass withdrawal, add a valuation filing requirement and a withdrawal liability reporting requirement for certain terminated plans and insolvent plans,
remove certain insolvency notice and update requirements, and reflect the repeal of the multiemployer plan reorganization rules.

Link
https://www.federalregister.gov/documents/2019/05/02/2019-08977/terminated-and-insolvent-multiemployer-plans-and-duties-of-plan-sponsors