[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR4006.3]

[Page 760]
 
                             TITLE 29--LABOR
 
            CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION
 
PART 4006_PREMIUM RATES--Table of Contents
 
Sec. 4006.3  Premium rate.

    Subject to the provisions of Sec. 4006.5 (dealing with exemptions 
and special rules), the premium paid for basic benefits guaranteed under 
section 4022(a) of ERISA shall equal the flat-rate premium under 
paragraph (a) of this section plus, in the case of a single-employer 
plan, the variable-rate premium under paragraph (b) of this section.
    (a) Flat-rate premium. The flat-rate premium is equal to the number 
of participants in the plan on the last day of the plan year preceding 
the premium payment year, multiplied by--
    (1) $19 for a single-employer plan, or
    (2) $2.60 for a multiemployer plan.
    (b) Variable-rate premium. The variable-rate premium is $9 for each 
$1,000 of a single-employer plan's unfunded vested benefits, as 
determined under Sec. 4006.4.