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Plan Termination Process & Regulations

A defined benefit pension plan insured by PBGC may end in one of three ways: 1) in a "standard" termination if the plan has assets to provide all plan benefits; 2) in a "distress" termination, if certain criteria are met; or 3) in an "involuntary" termination by PBGC under certain other conditions. This page provides the forms, rules, regulations, and related information needed for terminating a PBGC-insured plan.


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Last Edited: 09/09/03