The Pension Benefit Guaranty Corporation (PBGC) issued a policy statement on accepting and responding to amended premium filings based on recharacterization of contributions (that is, redesignating contributions made and reported for one plan year as being attributable to the prior year). The PBGC states that this recharacterization is not an appropriate basis for an amended premium filing or premium refund. This policy statement is available here.
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PBGC Issues Policy Statement on Recharacterization of Contributions
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