Guidance Document 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 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 |
| American Rescue Plan Act FAQs | 7-16-2024 | PBGC Web | Special financial assistance, Multiemployer | Answers common questions about PBGC’s Special Financial Assistance program. |
7-16-2024 |
| Preguntas Frecuentes sobre la Ley del Plan de Rescate Estadounidense | 7-16-2024 | PBGC Web | Special financial assistance, Multiemployer | 7-16-2024 | |
| 4262 IFR Final Posted | 7-9-2021 | PBGC SFA 21-01 | Special financial assistance, Multiemployer | Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021. |
7-9-2021 |
| SFA Assumptions Guidance - Updated July 11, 2022, Superseded as of January 3, 2023 | 7-11-2022 | PBGC SFA 22-07 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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. |
7-11-2022 |
| Requests to Review Multiemployer Plan Alternative Terms and Conditions to Satisfy Withdrawal Liability | 4-4-2018 | 83 FR 14524 | Multiemployer, Withdrawal Liability | 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. |
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. |
|
| 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 |
| Disaster Relief Announcements Archive | 6-28-2018 | PBGC Web 012 | Disaster Relief Announcements Archive | PBGC disaster relief announcements from 2013-2018. |
2-28-2020 |
| Partition FAQs for Practitioners | 12-6-2019 | PBGC Web 006 | Multiemployer, Partitions | Answers common questions about eligibility and applications for partitions of multiemployer plans. |
2-28-2020 |
| SFA Assumptions Guidance - Updated November 1, 2023 | 11-1-2023 | PBGC SFA 23-01 | 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. |
11-1-2023 |
| Qualified Domestic Relations Orders and PBGC | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | General information on submitting domestic relations orders to PBGC after PBGC becomes trustee of a terminated pension plan and the procedures PBGC follows to determine whether an order is a qualified domestic relations order |
2-28-2020 |
| Orden Judicial Calificada de Relaciones Domésticas (QDRO, siglas en inglés) | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | 2-28-2020 | |
| FOIA | 12-16-2019 | PBGC Web 015 | Freedom of Information Act | PBGC’s Freedom of Information Act Guide |
2-28-2020 |
| FOIA | 12-16-2019 | PBGC Web 015 | Freedom of Information Act | 2-28-2020 |