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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 |
---|---|---|---|---|---|
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 |
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 |
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 |
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 |
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 | |
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 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 |
Opinion Letter 82-17 | 5-26-1982 | PBGC Op Let 82-17 | Sale of stock, Withdrawal, Multiemployer | Discusses whether the sale of stock constitutes a withdrawal from a multiemployer plan and whether the sale of assets rule applies. |
2-28-2020 |
Opinion Letter 79-06 | 4-10-1979 | PBGC Op Let 79-6 | Governmental plan, Coverage | Plan of an entity chartered by the US Congress does not meet the Governmental plan coverage exemption. |
2-28-2020 |
Opinion Letter 76-43 | 3-25-1976 | PBGC Op Let 76-43 | Excess assets | Absence of provision in plan allowing reversion of excess plan assets to the employer means that the requirements for reversion of excess assets to employer not met. |
2-28-2020 |
Opinion Letter 75-53 | 12-4-1975 | PBGC Op Let 75-53 | Nonresident aliens, Coverage | Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV. |
2-28-2020 |
Opinion Letter 86-24 | 10-31-1986 | PBGC Op Let 86-24 | Multiemployer, Withdrawal Liability, Unfunded vested benefits | Addresses (1) whether vested ancillary benefits may be included in the calculation of unfunded vested benefits; (2) the meaning of "nonforfeitable benefit"; (3) what actuarial assumptions may be used to calculate unfunded vested benefits. |
2-28-2020 |
Opinion Letter 82-15 | 4-30-1982 | PBGC Op Let 82-15 | Transfer of assets and liabilities, Multiemployer | Addresses the rules governing the transfer of assets from multiemployer plan to single-employer plan; addresses the withdrawal liability consequences of transferring assets to a single employer plan. |
2-28-2020 |
Opinion Letter 81-15 | 5-28-1981 | PBGC Op Let 81-15 | Termination | PBGC accepted the withdrawal of a plan’s notice of intent to terminate because employers would continue to make contributions pursuant to their collective bargaining agreements and the plan participants would continue to receive credit under the plan for service with contributing employers. |
2-28-2020 |
Opinion Letter 74-03 | 11-14-1974 | PBGC Op Let 74-3 | Individual account plan, Coverage | Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B). |
2-28-2020 |
Opinion Letter 74-23 | 12-18-1974 | PBGC Op Let 74-23 | Coverage | A plan maintained by a union and funded only by contributions from union members is not covered under Title IV |
2-28-2020 |
Opinion Letter 76-61 | 4-30-1976 | PBGC Op Let 76-61 | Professional service employer plan, Coverage | A physician-owned company is a professional service employer plan. |
2-28-2020 |
Opinion Letter 81-40 | 12-9-1981 | PBGC Op Let 81-40 | Governmental plan, Coverage | Plan does not meet the Governmental plan coverage exemption. |
2-28-2020 |