The Pension Benefit Guaranty Corporation has released a proposed regulation that would set a uniform due date for all PBGC premiums.  Under current rules, the premium due date depends on the size of the plan and the type of premium.  For example, large calendar-year plans are required to pay fixed-rate premiums on February 28 and variable-rate premiums on October 15 of the premium year.  The proposed rule would apply the October 15 date to all premiums for calendar year plans of any size, to match the extended due date for annual reports on Form 5500. 
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