Pensions


The Pension Benefit Guaranty Corporation published a final rule requiring sponsors of insured defined benefit pension plans to submit their premium filings electronically. As of July 1, sponsors of plans with 500 or more participants must do so for plan years beginning on or after January 1, 2006; for all other plan sponsors, the requirement applies to plan years beginning on or after January 1, 2007. For more information and to set up an electronic payment account, go to www.pbgc.gov/practitioners and click on the “Online Premium Filing” link.

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In focus: Payroll

Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.