29 C.F.R. § 4006.3 Premium rate.
Title 29 - Labor
Subject to the provisions of §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 §4006.4.
Title 29: Labor
PART 4006—PREMIUM RATES
§ 4006.3 Premium rate.