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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 |
|---|---|---|---|---|---|
| 4010 Financial Information Reporting Waiver | 10-16-2019 | PBGC TU 19-1 | Annual reporting | Guidance on compliance with the annual financial and actuarial information reporting requirements under Section 4010 of ERISA. PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) |
2-28-2020 |
| Standard Terminations: Q&A | 1-28-2020 | PBGC Web 013 | Standard termination | Provides information on filing a standard termination, distribution of benefits, and standard termination audits |
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 |
| 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 |
| SFA Assumptions Guidance - Updated July 11, 2022 | 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| SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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 |
| Frequently Asked Questions About ERISA 4062(e) | 12-6-2019 | PBGC Web 002 | Substantial cessation of operations | Answers common questions on liability and notice requirements following a substantial cessation of operations. |
2-28-2020 |
| Risk Mitigation & Early Warning Program | 12-6-2019 | PBGC Web 004 | Early Warning, Risk Mitigation | Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans. |
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 |