>Technical Update 04-3 explains how the provisions of the Pension Funding Equity Act of 2004 that relate to the PBGC’s variable-rate premium interest rate apply to PBGC reporting and disclosure requirements (See Whew! Bush Signs Pension Relief ) . This Technical Update 04-3 also coordinates the relief provided by the Act with the reporting relief provided in previous PBGC Technical Updates.
>The PBGC says the “reporting relief provided in these three Technical Updates ensures that those who are subject to PBGC reporting requirements tied to PBGC premium calculations will be able to rely on those calculations to determine their reporting obligations.”
The Technical Update is available at http://www.pbgc.gov/laws/techupdates/tu04-03.htm .