Guidance Document Database
The documents listed below are PBGCโs 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 |
|---|---|---|---|---|---|
| PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years | 1-3-2020 | PBGC TU 20-1 | Premiums | Guidance for cooperative and small-employer charity (CSEC) plans on filing premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). |
2-28-2020 |
| Disaster Relief | 7-2-2018 | 83 FR 30991 | Disaster relief | 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. |
2-28-2020 |
| Use of Alternative Dispute Resolution | 4-12-1999 | 64 FR 17696 | Mediation, Arbitration | Provides that PBGC will use, where appropriate, alternative dispute resolution. |
2-28-2020 |
| PBGC to Expand COVID-19 Relief, Support Economic Recovery | 9-21-2020 | PBGC PR 20-04 | Premiums | 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. |
|
| Risk Mitigation and Early Warning Program | 12-6-2019 | PBGC Web 004 | Early Warning, Risk Mitigation | Provides information about PBGCโs review of corporate transactions or events that may pose an increased risk to single-employer pension plans. |
2-28-2020 |
| PBGC insurance coverage | 12-6-2019 | PBGC Web 001 | Coverage | Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage. |
2-28-2020 |
| Disaster relief announcements archive | 6-28-2018 | PBGC Web 012 | Disaster Relief Announcements Archive | PBGC disaster relief announcements from 2013-2018. |
2-28-2020 |
| FOIA | 12-16-2019 | PBGC Web 015 | Freedom of Information Act | PBGCโs Freedom of Information Act Guide |
2-28-2020 |
| FOIA | 12-16-2019 | PBGC Web 015 | Freedom of Information Act | 2-28-2020 |