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Text of PBGC Final Regs on Premium Penalty Waivers, Including Meaning of 'Reasonable Cause' (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
Nov. 17, 2006
Excerpt: [G]uidance is not being issued at this time on the determination of the amount of premium penalties nor on procedures for the assessment and review of premium penalties. Otherwise, the provisions in this final rule are generally the same as the premium penalty provisions in the 2001 proposed rule with only minor changes.
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