ERISA Reportable Events for Active Participant Reductions in Pension Plans As coronavirus-related workforce reductions increase, employers should be mindful of their reporting obligations to the Pension Benefit Guaranty Corporation (PBGC) under the Employee Retirement Income Security Act (ERISA). Effective March 5, 2020, PBGC using its regulatory discretion, modified reporting requirements under Section 4043 of ERISA. […]

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