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This page has not been translated. Please go to's Spanish home page for more information available in Spanish.

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  • PBGC to Expand COVID-19 Relief, Support Economic Recovery

    Will Allow Greater Flexibility Related to Premium Filings

    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.

    • press release
  • Opinion Letter 79-05

    The plan must pay premiums to PBGC for annuitants covered by an insurance contract that does not provide for irrevocable commitments to pay the benefits.

    • document
  • Opinion Letter 93-01

    The obligation to pay premiums ceases when plan assets are distributed under priority categories 1- 6 without regard to whether there are residual assets.

    • document
  • Opinion Letter 94-01

    Discusses the method used by PBGC to calculate interest on premium underpayments.

    • document
  • Opinion Letter 84-01

    For a plan that is being divided into 18 plans, participants should not be double counted for the purpose of premiums.

    • document