Employers & Practitioners

Opinion letters, frequently asked questions, and other guidance, organized by topic to help employers and practitioners navigate PBGC rules and procedures.

Information on rates used for calculating premiums, lump-sum benefits, multiemployer withdrawal liability, and more.

Information on premium filings, mailing addresses, due dates, premium rates, late payment charges, and more.

Find out how PBGC monitors and works with companies with underfunded plans to help prevent pension losses before they occur and keep plans safe.

Learn more about the circumstances, rules and requirements for standard, distress and PBGC-initiated plan terminations and get instructions and forms.

Until recently, the program covered only PBGC-insured single-employer plans. The program has been expanded to also cover defined contribution plans.

Learn about reporting and disclosure requirements, including reportable events, applicable Dept. of Labor requirements, Section 4063, AFNs, and more.