Guidance Document Database

Provides information on filing a standard termination, distribution of benefits, and standard termination audits

Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021.

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA.

Announcement of relief that will generally enable plan sponsors to take advantage of the CARES Act contribution due date extension and still ultimately pay the same variable-rate premium they would have owed had those contributions been made by the regular contribution due date.

Guidance on the timing of premium payments for plan years beginning in 2025, which, because of a provision in the Bipartisan Budget Act of 2015, are generally due a month earlier than the due date provided in PBGC’s Payment of Premiums regulation (29 CFR part 4007).

Answers commonly asked questions about PBGC’s Risk Mitigation & Early Warning Program.

Answers common questions about eligibility and applications for partitions of multiemployer plans.

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining the amount of SFA.

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA.

PBGC's disaster relief is available when the Internal Revenue Service issues disaster relief for taxpayers that includes filing extensions for the Form 5500 series. Also, for premium filings no late payment interest charges will be assessed for the disaster relief period.

Provides that PBGC will use, where appropriate, alternative dispute resolution.

PBGC disaster relief announcements from 2013-2018.

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.

Guidance on determining the present value of the maximum benefit guaranteed by PBGC.

Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA.

General information on submitting domestic relations orders to PBGC after PBGC becomes trustee of a terminated pension plan and the procedures PBGC follows to determine whether an order is a qualified domestic relations order

PBGC’s Freedom of Information Act Guide

Answers common questions about reasonable administrative expenses of insolvent multiemployer plans.

Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage.

Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions.

Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC.

Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections.

Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets.