You are here

Premiums

  • Extended Due Date for Inclusion of Prior Year Contributions
    September 23, 2020 (date issued) November 16, 2020 (date revised) Extended Due Date for Inclusion of Prior Year Contributions
  • PBGC to Expand COVID-19 Relief, Support Economic Recovery
    WASHINGTON, D.C. – The Pension Benefit Guaranty Corporation (PBGC) today announced it intends to provide new flexibility for variable-rate premium filers, a continuation of the Administration’s efforts to help support economic recovery and mitigate the effects of the coronavirus pandemic (COVID-19).
  • COVID-19-Related Single-Employer Plan Sponsors and Administrators Questions and Answers
    en Español
  • PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years
    This Technical Update provides Pension Benefit Guaranty Corporation (PBGC) guidance for cooperative and small-employer charity (CSEC) plans (as defined in section 210(f)(1) of ERISA) on filing PBGC premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (S
  • Opinion Letter 93-01
    Pension Benefit Guaranty Corporation 93-1 Februa ry 16, 1993 RE FERENCE: [*1] 400 7(a) Payment of Premiums.
  • Opinion Letter 75-78
    Pension Benefit Guaranty Corporation 75-78 December 3, 1975 RE FERENCE: [*1] 400 7 Payment of Premiums OP INION: This is in response to your letter of November 3, 1975 * * * concerning the de claration and payment of premiums.You indic ated that a plan sp onsor's fiscal year ends on October 31, that the plan sponsor's Board of Director s adopted
  • Opinion Letter 77-124
    Pension Benefit Guaranty Corporation 77-124 Janua ry 21, 1977 RE FERENCE: [*1] 4041 T ermination by Plan Administrator OP INION: This is in r esponse to your letter to * * * and subsequent t elephone conversations with * * * concerning the abovenamed pension pl an ("Plan").
  • Opinion Letter 88-04
    Pension Benefit Guaranty Corporation 88-4 March 25, 1988 RE FERENCE: [*1] 400 6(a)(3)(A) - Current Rates 29 C FR 2610.2 - Premiums; Definitions OP INION: Th is let ter is i n response to your request that the PBGC issue an opinion reg arding whether a PBGC premium mustbe paid for a participant i n the * * * (the "Plan") even though no contributi
  • Opinion Letter 81-28
    Pension Benefit Guaranty Corporation 81-28 Augus t 31, 1981 RE FERENCE: [* 1] 4007 Payment of Premiums29 C FR 2602 Payment of Premiums OP INION: Th is is i n reference to your letter regarding the above-referenced plan (the "Plan") and our letter in r esponse (copyenclo sed).
  • Opinion Letter 94-02
    Pension Benefit Guaranty Corporation 94-2 July 26, 1994 RE FERENCE: [*1] 400 7 Payment of Premiums 400 7(a) Payment of Premiums. Due Dates 400 7(b) Payment of Premiums.

Pages