Penalties
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Assessment of Penalties for Failure to Provide Required Information (1997)
Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.
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Assessment of Penalties for Failure to Provide Premium-related Information (1996)
Describes the penalty for failing to timely provide required premium related information to PBGC.
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Assessment of Penalties for Failure to Provide Required Information (1995)
Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC.
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Opinion Letter 75-11
PBGC is not authorized to waive interest charges on late premium payments.
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Opinion Letter 94-02
Whether interest and penalties assessed by PBGC for the late payment of premiums respecting a multiemployer plan can be paid from plan assets.