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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 |
---|---|---|---|---|---|
Opinion Letter 85-20 | 8-2-1985 | PBGC Op Let 85-20 | Asset Sale Exception, Multiemployer | Addresses bond waivers and withdrawal liability and how regulations do not apply to the liquidation bond upon seller’s liquidation. |
2-28-2020 |
SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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 |
SFA Assumptions Guidance - Updated November 1, 2023 | 1-3-2023 | 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. |
2-9-2023 |
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 |
Extended Due Date for Inclusion of Prior Year Contributions | 9-23-2020 | PBGC TU 20-2 | Premiums | This Technical Update provides guidance and relief related to the timing of contribution receipts includable in the asset value used to determine variable rate premiums due in 2020. |
9-23-2020 |
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 | |
Frequently asked questions about standard terminations | 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 |
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 |