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Form 1-ES Instructions

Premium rates have changed

The estimated premium filing instructions that you are about to view refer to premium-related legislation that had not been enacted into law when the instructions were originally issued. That legislation is now law. It increases flat-rate premiums to $30 per participant for single-employer plans and to $8 per participant for multiemployer plans for plan years beginning on or after January 1, 2006. As you read the instructions, remember to use these higher rates in place of the lower rates that were in effect when the instructions were issued. To make your 2006 estimated premium filing, you may use the following PBGC filing options -

  • Download the Form 1-ES on our Web site, which reflects the new rates.
  • Use the paper Form 1-ES we mailed you - simply cross out the old rates and write in the new rates.
  • File electronically using My PAA, which has the new rates.

Important Information About Mandatory Electronic Premium Filing

Electronic premium filing is mandatory for some plans starting July 1, 2006, and for all plans starting January 1, 2007.

  • Large plans (those with 500 or more participants for the prior plan year) must file electronically starting July 1, 2006, for plan years beginning on or after January 1, 2006.
  • All plans must file electronically for plan years beginning on or after January 1, 2007.

Form 1-ES Instructions [PDF]