Robuta

https://www.mercer.com/en-us/insights/law-and-policy/pbgc-fixes-plan-termination-calculation-makes-other-changes/
PBGC has published a final rule making corrections and improvements to its regulations on plan terminations and on premium rates and due dates.
plan terminationpbgcfixescalculationmakes
https://www.dfinsolutions.com/knowledge-hub/newsroom/press-release/dfin-successfully-completes-pension-plan-termination
NEW YORK — October 23, 2025 – Donnelley Financial Solutions, Inc. (NYSE: DFIN) (“DFIN” or the “Company”) today confirmed the successful completion...
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https://www.irs.gov/vi/retirement-plans/plan-termination-failure-to-timely-distribute-assets
This Snapshot discusses the holding in Rev. Rul. 89-87 about a plan that fails to timely distribute assets upon plan termination.
internal revenue serviceplan terminationfailuretimelydistribute