['Retirement Benefits']
['Pension Benefits Guaranty Corporation (PBGC)', 'Employee Retirement Income Security Act (ERISA)']
03/12/2025
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The criterion under this section is that the amount of the bond or escrow does not exceed the lesser of $250,000 or two pfor the purposes of section 304(b)(3)(A) of ERISA and section 431(b)(3)(A) of the Code, for the three most recent plan years ending before the date of determination.
[80 FR 55009, Sept. 11, 2015; 86 FR 1271, Jan. 8, 2021]