Special Financial Assistance (SFA) under section 4262 of ERISA is a temporary program established by the American Rescue Plan Act of 2021 to provide financial assistance to eligible financially troubled multiemployer pension plans. Unlike traditional financial assistance, SFA is provided as a lump-sum payment and is intended to enable eligible plans to pay benefits and expenses through the last day of the plan year ending in 2051, subject to applicable statutory and regulatory requirements. This page provides information regarding SFA eligibility criteria, application procedures, filing instructions, assumptions and methodologies, permissible use of funds, and ongoing compliance and reporting obligations for plans that receive assistance. Users will also find regulations, guidance materials, application instructions, and examples intended to assist plans and practitioners in preparing and administering SFA applications.