We want to make you aware of some recent significant changes regarding PBGC premiums. First, for large plans (500 or more participants), starting with the 2014 Plan Year, the PBGC has moved the due date for the Flat-Rate premium to 9½ months following the beginning of the Plan Year (October 15th for calendar year plans), the same day that the Variable-Rate premium is due. Prior to this year, the Flat-Rate Premium was due by the end of the 2nd month of the Plan Year (February 28th for calendar year plans).
