Premiums

Fully insured plans are required to pay premiums.

PBGC did not issue a premium refund for plan that it found was not terminated.

A fully insured plan is covered under Title IV and must pay premiums to PBGC.

A PBGC premium must be paid for a participant in a plan even though no contributions for that participant to the plan are required because of a floor offset arrangement.

Participant count is determined as of last day of previous plan year and may not be adjusted for changes that occur during the plan year.

A plan that established itself and had its first plan year end on the same day must pay partial premiums for that plan year.

A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date.

Whether interest and penalties assessed by PBGC for the late payment of premiums respecting a multiemployer plan can be paid from plan assets.

Premiums may be paid from the plan's assets or the employer's assets.

Discusses the conditions under which a plan administrator would be subject to personal liability to cover unpaid premiums.