Guidance Document Database

Individual account plan exemption from coverage.

Addresses the applicability of the “sale of assets exception: to the construction industry complete withdrawal rules.

Title IV does not cover Individual account plans or welfare plans.

Addresses the calculation of partial withdrawal liability and why the allocation fraction uses a ratio of contribution base units as opposed to contributions.

Addresses the meaning of “total amount contributed” for the purpose of the denominators in PBGC’s interim regulation on withdrawal liability alternative allocation methods.

Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption.

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.

Answers common questions about PBGC’s Special Financial Assistance program.

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).

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.

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.

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

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

Clarifies that any multiemployer plan that is not amended to adopt a non-presumptive allocation method is required to allocate unfunded vested benefits using the presumptive method.

Describes the penalty for failing to timely provide required premium related information to PBGC.

Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.

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

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

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

Answers common questions on liability and notice requirements following a substantial cessation of operations.

PBGC’s Freedom of Information Act Guide