{"abstract":"The Pension Benefit Corporation (PBGC) is making its premium rules more effective and less burdensome. Based on its regulatory review under Executive Order 13563 (Improving Regulation and Regulatory Review), PBGC proposed to simplify due dates, coordinate the due date for terminating plans with the termination process, make conforming and clarifying changes to the variable-rate premium rules, give small plans more time to value benefits, provide for relief from penalties, and make other changes. PBGC recently finalized the part of the proposal that eliminated the early payment requirement for large plans' flat- rate premiums. This action finalizes the rest of the proposal.","action":"Final rule.","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/03/11/2014-05212.html","cfr_references":[{"chapter":null,"citation_url":null,"part":4000,"title":29},{"chapter":null,"citation_url":null,"part":4006,"title":29},{"chapter":null,"citation_url":null,"part":4007,"title":29},{"chapter":null,"citation_url":null,"part":4047,"title":29}],"citation":"79 FR 13547","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective April 10, 2014. The changes are generally applicable for plan years starting on or after January 1, 2014. See Applicability later in the preamble for details.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2014-05212","effective_on":"2014-04-10","end_page":13562,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/03/11/2014-05212.xml","html_url":"https://www.federalregister.gov/documents/2014/03/11/2014-05212/premium-rates-payment-of-premiums-reducing-regulatory-burden","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-05212?publication_date=2014-03-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-03-11/2014-05212/mods.xml","not_received_for_publication":null,"page_length":16,"page_views":{"count":930,"last_updated":"2026-10-24 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-03-11/pdf/2014-05212.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-05212.pdf?1394456438","publication_date":"2014-03-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/03/11/2014-05212.txt","regulation_id_number_info":{"1212-AB26":{"issue":"201310","html_url":"https://www.federalregister.gov/regulations/1212-AB26/payment-of-premiums-large-plan-flat-rate-premium","title":"Payment of Premiums; Large-Plan Flat-Rate Premium","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201310&RIN=1212-AB26&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1212-AB26"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=PBGC_FRDOC_0001","supporting_documents_count":0,"docket_id":"PBGC_FRDOC_0001","regulation_id_number":null,"title":"Recently Posted PBGC Rules and Notices.","checked_regulationsdotgov_at":"2014-03-31T16:47:26Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":13547,"subtype":null,"title":"Premium Rates; Payment of Premiums; Reducing Regulatory Burden","toc_doc":"Premium Rates; Payment of Premiums","toc_subject":null,"topics":["Employee benefit plans","Penalties","Pension insurance","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}