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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 |
---|---|---|---|---|---|
Active Participant Reduction Reportable Events | 9-15-2017 | PBGC TU 17-1 | Reportable events, Notices | Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) |
2-28-2020 |
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 |
Assessment of Penalties for Failure to Provide Required Information (1997) | 3-14-1997 | 62 FR 12521 | Distress terminations, Standard termination, Penalties, Reporting requirements | Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. |
2-28-2020 |
Premium Changes Based on Recharacterization of Contributions | 12-22-2011 | 76 FR 79714 | Recharacterization of contributions, Premiums | Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions. |
2-28-2020 |
Waiver of Seller’s Bond | 7-1-1981 | PBGC Multiemployer Bulletin, 7/1/1981 | Multiemployer, Bond sales | Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets. |
2-28-2020 |
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 |
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 |
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 | |
Effect of ARP on 4010 Reporting | 10-15-2021 | PBGC TU 21-1 | Annual reporting | Technical Update 21-1 provides PBGC guidance on the effect of the American Rescue Plan Act of 2021 (ARP), Pub. L. No. 117-2 on annual financial and actuarial reporting under section 4010 of ERISA and part 4010 of PBGC’s regulations. |
10-15-2021 |
One-time 4010 Filing Waiver | 8-7-2023 | PBGC TU 23-1 | Annual reporting | Technical Update 23-1 provides PBGC guidance on compliance with the annual financial and actuarial information reporting requirements under section 4010 of ERISA and part 4010 of PBGC’s regulations. This Technical Update provides a one-time waiver of the 4010 filing requirement for filers meeting specified criteria. |
8-7-2023 |
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 |