Laura Rosenberg presented “Section 04 – Dealing with Underfunded Plans: PBGC Issues” at the 2013 Conference of Consulting Actuaries in San Antonio, Texas. She discussed… negotiating Early Warning Program cases, dealing with PBGC downsizing liabilities and 4062(e) , missed contributions and liens, distress and involuntary terminations, pension bankruptcy claims, and “trade or business” controlled group issues.