Practitioners

Comprehensive and Estimated Premium Payment Instructions, including illustrative forms [PDF]

We encourage you to read this entire document. Here is the table of contents for your quick reference.

Introduction and What's New

Who Must File

When to File

How to File

How to Count Participants

How to Determine Unfunded Vested Benefits

Comprehensive Filing Data to be Submitted (Illustrative form)

Estimated Flat-rate Filing Data to be Submitted (Illustrative form)

Description of Data Elements

Late Payment Charges

Correcting Filings, Reconciling Estimates, Refunding Overpayments

Recordkeeping Requirements; PBGC Audits

Appendices

• Appendix 1 - Definitions
• Appendix 2 - Contact information
• Appendix 3 - Online Premium Filing with My PAA
• Appendix 4 - Business codes
• Appendix 5 - Additional information for paper filers
• Appendix 6 - Paperwork Reduction Act Notice