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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 |
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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. |
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Increased Guarantee Limit for Multiemployer Plans | 12-26-2000 | PBGC TU 00-7 | Multiemployer, Benefit guarantee | Discusses how the PBGC's maximum guarantee limit works under the multiemployer insurance program and explains an increase in maximum guarantee limit for participants in multiemployer plans. |
2-28-2020 |
Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II) | 12-17-2007 | PBGC TU 07-4 | Benefit guarantee, Present value | Guidance on determining the present value of the maximum benefit guaranteed by PBGC. |
2-28-2020 |
Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006 | 7-15-2010 | PBGC TU 10-3 | Multiemployer, Withdrawal Liability, Unfunded vested benefits, PPA | Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA. |
2-28-2020 |
Multiemployer Plans - Clarification of Schedule R (Form 5500) Instructions and Partial Reporting Relief for 2009 | 6-8-2010 | PBGC TU 10-1 | Annual reporting | Clarifies the Line 14 Instructions for the Schedule R (Form 5500) and provides partial reporting relief for completing Line 14 for the 2009 plan year. |
2-28-2020 |
Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008 | 12-31-2008 | PBGC TU 08-4 | Lump sum, Standard termination, PPA | Expands on guidance in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination. Applies to plans that terminate on or after the effective date of certain amendments to the law as enacted by the Pension Protection Act of 2006 (PPA 2006) concerning how to apply the PPA 2006 changes in the interest rate and mortality table used in calculating minimum lump sum amounts. |
2-28-2020 |
Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006 | 12-3-2007 | PBGC TU 07-3 | Lump sum, Standard termination | Guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and mortality table used in calculating minimum lump sum values under the Pension Protection Act. |
2-28-2020 |
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 Calificada de Relaciones Domésticas (QDRO, siglas en inglés) | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | 2-28-2020 | |
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 |
Opinion Letter 75-04 | 3-20-1975 | PBGC Op Let 75-4 | Individual account plan, Coverage | Plan is not an Individual account plan and is not exempt from coverage under Title IV. |
2-28-2020 |
Opinion Letter 75-55 | 11-10-1975 | PBGC Op Let 75-55 | plan document, Coverage | A plan without a written plan document is not a qualified plan and is excluded from coverage. |
2-28-2020 |
Opinion Letter 85-05 | 1-30-1985 | PBGC Op Let 85-05 | Construction industry, Multiemployer, Withdrawal Liability | Addresses whether the construction industry exception to withdrawal applies where a contractor terminates its CBA, its employees do not perform any more work for which the contractor was previously required to make contributions, but the contractor subcontracts for the performance of such work. |
2-28-2020 |
Opinion Letter 85-16 | 6-3-1985 | PBGC Op Let 85-16 | Partial Withdrawal, Multiemployer, Withdrawal Liability | Addresses whether or not an 18-month contribution holiday is a partial withdrawal. |
2-28-2020 |
Opinion Letter 87-12 | 10-27-1987 | PBGC Op Let 87-12 | Transfer of liability, Multiemployer, Withdrawal Liability | Addresses effects on withdrawal liability of a proposed transfer of benefit liabilities from a multiemployer plan to a single-employer plan. |
2-28-2020 |
Opinion Letter 83-15 | 7-7-1983 | PBGC Op Let 83-15 | Termination | Look to plan documents to determine plan administrator |
2-28-2020 |
Opinion Letter 75-32 | 12-31-1975 | PBGC Op Let 75-32 | Plan assets, Allocation of assets | Assets intended to fund insurance company annuities, but which are retained by the plan are subject to allocation procedures. |
2-28-2020 |
Opinion Letter 80-12 | 6-9-1980 | PBGC Op Let 80-12 | Professional service employer plan, Coverage | Real estate broker is not a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 85-18 | 7-24-1985 | PBGC Op Let 85-18 | Multiemployer, Withdrawal Liability | Corrects opinion letter 85-1 and addresses calculation of withdrawal liability installment payments other than on a quarterly schedule. |
2-28-2020 |
Opinion Letter 76-57 | 4-26-1976 | PBGC Op Let 76-57 | Coverage | Plan has not met conditions for coverage since ERISA enacted; Title IV doesn’t apply to the termination of the plan. |
2-28-2020 |
Opinion Letter 77-154 | 7-21-1977 | PBGC Op Let 77-154 | Coverage | “Licensed” or “registered” engineers are “public” engineers under ERISA 4021(c)(2)(B) and the plan is exempt under the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 88-02 | 3-22-1988 | PBGC Op Let 88-02 | Construction industry, sale of assets, Multiemployer, Withdrawal Liability | Addresses applicability to construction industry employers of the sale-of-assets limitation on withdrawal liability. |
2-28-2020 |
Opinion Letter 82-28 | 10-15-1982 | PBGC Op Let 82-28 | Termination | Whether the method of distribution proposed for a plan is acceptable when the plan administrator is terminating its DB plan and creating a DC plan. |
2-28-2020 |
Opinion Letter 76-73 | 6-2-1976 | PBGC Op Let 76-73 | Benefit guarantee | Reaffirms PBGC’s prior review of its determination that a severance benefit provided by the plan is not a guaranteed benefit because it is not a benefit that is payable as an annuity or one or more payments related thereto. |
2-28-2020 |
Opinion Letter 75-41 | 5-13-1975 | PBGC Op Let 75-41 | Governmental plan, Coverage | To be excluded from coverage, all employees covered by the plan must be public employees and the political subdivision must be the plan sponsor. |
2-28-2020 |