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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 |
---|---|---|---|---|---|
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 |
Assessment of Penalties for Failure to Provide Required Information (1995) | 7-18-1995 | 60 FR 36837 | Penalties, Reporting requirements | Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC. |
2-28-2020 |
Premium Penalty Relief - Alternative Premium Funding Target Election Relief | 9-15-2011 | 76 FR 57082 | Premiums | Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections. |
2-28-2020 |
Assessment of Penalties for Failure to Provide Premium-related Information (1996) | 12-17-1996 | 61 FR 66338 | Premiums, Penalties | Describes the penalty for failing to timely provide required premium related information to PBGC. |
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 |
The Effect of The Deficit Reduction Act on The Withdrawal Liability Provisions of The Multiemployer Act | 3-6-1985 | PBGC Multiemployer Bulletin, 3/6/1985 | Multiemployer, Withdrawal Liability | Clarifies that any multiemployer plan that is not amended to adopt a non-presumptive allocation method is required to allocate unfunded vested benefits using the presumptive method. |
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 |
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 |
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 | |
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 | |
Opinion Letter 85-08 | 4-2-1985 | PBGC Op Let 85-8 | Successor liability, Employer liability, Reportable events | The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions. |
2-28-2020 |
Opinion Letter 86-05 | 3-6-1986 | PBGC Op Let 86-05 | Allocation of assets, Multiemployer | Addresses the transfer of surplus assets to another trust after plan termination. |
2-28-2020 |
Opinion Letter 80-14 | 6-20-1980 | PBGC Op Let 80-14 | Professional service employer plan, Coverage | Forester is not a professional individual for purposes of the Professional Service Employer plan exemption. |
2-28-2020 |
Opinion Letter 77-128 | 2-4-1977 | PBGC Op Let 77-128 | Substantial owners plan, Coverage | The only participant entitled to be credited with service or receive a benefit under the plan has continuously fallen within the definition of a "substantial owner.” |
2-28-2020 |
Opinion Letter 78-22 | 9-22-1978 | PBGC Op Let 78-22 | Restoration | Whether the facts of a plan’s intended termination provide that PBGC should restore the plan to its pre-termination date status. |
2-28-2020 |
Opinion Letter 81-41 | 12-16-1981 | PBGC Op Let 81-41 | Employer, Multiemployer, Withdrawal Liability | Discusses the definition of “employer” in the context of withdrawal liability and how it applies to a group of trades or businesses under common control; addresses the rules governing partial withdrawals. |
2-28-2020 |
Opinion Letter 75-78 | 12-3-1975 | PBGC Op Let 75-78 | Premiums | A plan that established itself and had its first plan year end on the same day must pay partial premiums for that plan year. |
2-28-2020 |
Opinion Letter 75-108 | 5-14-1975 | PBGC Op Let 75-108 | Individual account plan, Coverage | Individual account plan is exempt from coverage. |
2-28-2020 |
Opinion Letter 80-04 | 4-2-1980 | PBGC Op Let 80-4 | Premiums | Participant count is determined as of last day of previous plan year and may not be adjusted for changes that occur during the plan year. |
2-28-2020 |
Opinion Letter 91-02 | 2-1-1991 | PBGC Op Let 91-02 | Termination, QPSA, Multiemployer, MPRA | Addresses whether a qualified preretirement survivor annuity is a nonforfeitable benefit where the participant had not died as of the date of plan termination. Under the Multiemployer Pension Reform Act of 2014, a qualified preretirement survivor annuity is not to be treated as forfeitable solely because the participant is alive on the date of multiemployer plan insolvency or termination. |
2-28-2020 |
Opinion Letter 77-126 | 2-3-1977 | PBGC Op Let 77-126 | Governmental plan, Coverage | Plan maintained pursuant to a contract with a federal agency is a Governmental plan exempt from Title IV coverage. |
2-28-2020 |
Opinion Letter 83-09 | 4-6-1983 | PBGC Op Let 83-9 | Benefit guarantee | Employees cease accruing service credit as of date of plan termination. |
2-28-2020 |
Opinion Letter 75-49 | 11-10-1975 | PBGC Op Let 75-49 | Professional service employer plan, Coverage | A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan. |
2-28-2020 |