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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A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

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Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.