I am writing to you on behalf of the Pension Committee of the American Academy of Actuaries 1 in regard to the Pension Benefit Guaranty Corporation (PBGC)’s request for comments concerning the purchase of irrevocable commitments prior to initiating a standard plan termination under ERISA Section 4041. The Pension Committee appreciates the opportunity to provide comment on this matter. VIA EMAIL: reg.comments@pbgc.gov To Whom It May Concern: January 25, 2010 www.actuary.org