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Guidance documents 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 |
|---|---|---|---|---|---|
| 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 |
| Risk Mitigation and 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 |
| SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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. |
7-9-2021 |