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This page has not been translated. Please go to PBGC.gov’s Spanish page for more information available in Spanish.

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Multiemployer

  • SFA Assumptions Guidance

    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.

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  • 4262 IFR Final Posted

    Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021.

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  • Waiver of Seller’s Bond

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

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  • Opinion Letter 81-12

    Addresses the meaning of “total amount contributed” for the purpose of the denominators in PBGC’s interim regulation on withdrawal liability alternative allocation methods.

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  • Opinion Letter 85-13

    Addresses the calculation of partial withdrawal liability and why the allocation fraction uses a ratio of contribution base units as opposed to contributions.

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  • Opinion Letter 81-19

    Addresses the applicability of the “sale of assets exception: to the construction industry complete withdrawal rules.

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