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The article reports that the Pension Benefit Guaranty Corp. (PBGC) now wants to impose higher fines on those Fortune 500 companies that have ignored federal requirements to notify pension plan participants when assets fall below 90% of liabilities. The new PBGC proposal wants to modify the fine based on the number of people dependent on the pension plan. The U.S. Congress has passed a bill changing the way that companies compute pension plan liabilities. The article explains the implications.