Guidance Document Database

Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions.

Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC.

Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections.

Describes the penalty for failing to timely provide required premium related information to PBGC.

Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets.

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.

Answers common questions on liability and notice requirements following a substantial cessation of operations.

Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans.

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

PBGC’s Freedom of Information Act Guide

The described spin-off is a reportable event and sales transaction principles apply to the spin-off and transfer transactions.

Addresses the transfer of surplus assets to another trust after plan termination.

Forester is not a professional individual for purposes of the Professional Service Employer plan exemption.

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.”

Whether the facts of a plan’s intended termination provide that PBGC should restore the plan to its pre-termination date status.

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.

A plan that established itself and had its first plan year end on the same day must pay partial premiums for that plan year.

Individual account plan is exempt from coverage.

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.

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.

Plan maintained pursuant to a contract with a federal agency is a Governmental plan exempt from Title IV coverage.

Employees cease accruing service credit as of date of plan termination.

A plan maintained by an actuary with the principal business the performance of actuarial services is a professional service employer plan.