SECURE 2.0 Includes PBGC Premium Relief… for Some Plans
Proskauer's Employee Benefits & Executive Compensa
JANUARY 31, 2023
One of the many changes is an end to the annual indexing of the PBGC’s variable rate premium for single-employer pension plans, which is the portion of the single-employer plan premium that is based on a plan’s unfunded vested benefits (as determined using the PBGC’s premium funding rules). As previously discussed , the SECURE 2.0
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