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Guidance Document Database
The documents listed below are PBGC’s guidance documents. The contents of these documents do not have the force and effect of law, unless expressly authorized by statute or incorporated into a contract, and are not meant to bind the public in any way. These documents are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.
If you would like to comment on an existing guidance document, please submit your comment, including your contact information, to the General Counsel at GuidanceComments@pbgc.gov or at Regulatory Affairs Division, Pension Benefit Guaranty Corporation, Office of the General Counsel, 445 12th Street, SW, Washington, DC 20024-2101.
Title | Issuance Date | Agency Identifier (indexed field) | Topics | Summary | Posted Date |
---|---|---|---|---|---|
Assessment of Penalties for Failure to Provide Required Information (1995) | 7-18-1995 | 60 FR 36837 | Penalties, Reporting requirements | Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC. |
2-28-2020 |
Premium Penalty Relief - Alternative Premium Funding Target Election Relief | 9-15-2011 | 76 FR 57082 | Premiums | Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections. |
2-28-2020 |
Premium Changes Based on Recharacterization of Contributions | 12-22-2011 | 76 FR 79714 | Recharacterization of contributions, Premiums | Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions. |
2-28-2020 |
Assessment of Penalties for Failure to Provide Required Information (1997) | 3-14-1997 | 62 FR 12521 | Distress terminations, Standard termination, Penalties, Reporting requirements | Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. |
2-28-2020 |
Partition FAQs for Practitioners | 12-6-2019 | PBGC Web 006 | Multiemployer, Partitions | Answers common questions about eligibility and applications for partitions of multiemployer plans. |
2-28-2020 |
Risk Mitigation & Early Warning Questions and Answers | 7-20-2018 | PBGC Web 003 | Early Warning, Risk Mitigation | Answers commonly asked questions about PBGC’s Risk Mitigation & Early Warning Program. |
2-28-2020 |
Multiemployer Insolvent Plan Administrative Expense FAQs | 8-24-2017 | PBGC Web 005 | Multiemployer | Answers common questions about reasonable administrative expenses of insolvent multiemployer plans. |
2-28-2020 |
Active Participant Reduction Reportable Events | 9-15-2017 | PBGC TU 17-1 | Reportable events, Notices | Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) |
2-28-2020 |
Requests to Review Multiemployer Plan Alternative Terms and Conditions to Satisfy Withdrawal Liability | 4-4-2018 | 83 FR 14524 | Multiemployer, Withdrawal Liability | Reviews information that PBGC finds helpful and factors that PBGC considers in reviewing multiemployer plan proposals for alternative terms and conditions to satisfy withdrawal liability. |
2-28-2020 |
Waiver of Seller’s Bond | 7-1-1981 | PBGC Multiemployer Bulletin, 7/1/1981 | Multiemployer, Bond sales | Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets. |
2-28-2020 |
The Effect of The Deficit Reduction Act on The Withdrawal Liability Provisions of The Multiemployer Act | 3-6-1985 | PBGC Multiemployer Bulletin, 3/6/1985 | Multiemployer, Withdrawal Liability | Clarifies that any multiemployer plan that is not amended to adopt a non-presumptive allocation method is required to allocate unfunded vested benefits using the presumptive method. |
2-28-2020 |
Assessment of Penalties for Failure to Provide Premium-related Information (1996) | 12-17-1996 | 61 FR 66338 | Premiums, Penalties | Describes the penalty for failing to timely provide required premium related information to PBGC. |
2-28-2020 |
Opinion Letter 81-23 | 8-14-1981 | PBGC Op Let 81-23 | Governmental plan, Coverage | Plan meets the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 85-21 | 8-26-1985 | PBGC Op Let 85-21 | Implementation Guidelines, Termination | Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets. |
2-28-2020 |
Opinion Letter 76-86 | 6-25-1976 | PBGC Op Let 76-86 | Individual account plan, Coverage | Plan is not an Individual account. Plan is not exempt from Title IV coverage. |
2-28-2020 |
Opinion Letter 74-10 | 11-8-1974 | PBGC Op Let 74-10 | Premiums | Premiums may be paid from the plan's assets or the employer's assets. |
2-28-2020 |
Opinion Letter 84-06 | 10-25-1984 | PBGC Op Let 84-6 | Termination | Denies a Notice of Intent to Terminate on the basis that the plan did not intend to provide for annuity purchase for actives, instead spinning them off into a new plan. |
2-28-2020 |
Opinion Letter 82-09 | 3-26-1982 | PBGC Op Let 82-09 | Construction industry, Multiemployer, Withdrawal Liability | Addresses the definition of the term "building and construction industry" for purposes of the construction industry exception to withdrawal. |
2-28-2020 |
Opinion Letter 75-23 | 3-11-1975 | PBGC Op Let 75-23 | Benefit guarantee | Addresses ambiguities and how PBGC will resolve them in the application of the phase-in of guaranteed benefits. |
2-28-2020 |
Opinion Letter 76-63 | 5-6-1976 | PBGC Op Let 76-63 | tax qualification, Coverage | Plan is a pay as you go plan. Plan is not tax qualified and thus is not covered under Title IV. |
2-28-2020 |
Opinion Letter 91-01 | 1-14-1991 | PBGC Op Let 91-1 | Termination, annuities | Once irrevocable commitments are purchased, PBGC no longer guarantees the benefits. |
2-28-2020 |
Opinion Letter 82-14 | 4-20-1982 | PBGC Op Let 82-14 | Multiemployer, Unfunded vested benefits | Addresses the contribution periods used in calculating an employer’s allocable share of a multiemployer plan’s unfunded vested benefits for the last plan year ending before April 29, 1980. |
2-28-2020 |
Opinion Letter 92-03 | 5-1-1992 | PBGC Op Let 92-03 | Asset Sale Exception, Multiemployer | Addresses the bond requirement under section 4204 in the event the seller liquidates or distributes its assets subsequent to the sale. |
2-28-2020 |
Opinion Letter 83-20 | 9-2-1983 | PBGC Op Let 83-20 | Partial Withdrawal, Multiemployer | Addresses whether a partial withdrawal occurs when an employer that operates two terminals in a metropolitan area, each under a separate collective bargaining agreement requiring contributions to the same multiemployer plan, closes one terminal but continues to perform the work of the closed terminal through the remaining terminal and other outlying terminals. |
2-28-2020 |
Opinion Letter 86-08 | 3-24-1986 | PBGC Op Let 86-8 | Employer, Controlled groups | Addresses the proper method for determining withdrawal liability when the liable employer is a group of trades or businesses under common control within the meaning of section 4001. |
2-28-2020 |