Description: Records relating to payments to the Pension Benefit Guarantee Corporation
("PBGC") for any employee pension benefit plan covered by Section 4021 of ERISA.
Examples: Records to support or validate premium payments to PBGC.
Retention Period: Retain 6 years after premium due date, and then destroy.
Authority: 29 CFR § 4007.10; 29 USC §1321
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