The per participant flat premium rate for plan years starting in 2016 is $64 for single-employer plans, as provided for in the Bipartisan Budget Act of 2013 (up from $57 for 2015) and $27 for multi-employer plans, due to indexing, up from $26 for 2015. The variable-rate premium for single-employer plans is $30 per $1,000 of unfunded vested benefits, up from $24 in 2015. Six dollars of the increase was provided for in The Bipartisan Budget of 2013, and the remaining $1 due to indexing. The variable-rate premium is capped at $500 times the number of participants, representing an increase of $82 from $418 in 2015. For plans representing less than 25 employees, a lower cap may apply. All rates are subject to indexing after 2016.
planadviser.com; October 26, 2015.