The guidance is included in Technical Update 10-2 issued by the Pension Benefit Guaranty Corporation (PBGC). It is intended to apply to plans not checking the appropriate box on the comprehensive premium filing document.
PBGC said its Technical Update sets out the scope of the relief and the process for obtaining it.
As part of the relief, a plan that intended to elect to use the APFT will be deemed to have made a valid election if certain conditions are met, the PBGC said (see PBGC Unveils Premium Filing Checkbox Relief).
The PBGC guidance is here.