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Guidance Document Database

The documents listed below are PBGC’s guidance documents, as defined by EO 13891, sec. 2(b), see Federal Register Notice. 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. PBGC will only cite, use, or rely on any guidance that is not posted in this database to establish historical facts.

If you would like to request the withdrawal or modification of an existing guidance document, please submit your request, 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, 1200 K Street NW, Washington, DC 20005–4026. For additional information, see PBGC’s procedures for guidance documents.

Title Issuance Datesort descending Agency Identifier Topics Summary Posted Date
PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years 1-3-2020 PBGC TU 20-1 Premiums Guidance for cooperative and small-employer charity (CSEC) plans on filing premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act). 2-28-2020
Standard Terminations: Q&A 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
COVID-19-Related Single-Employer Plan Sponsors and Administrators Questions and Answers 7-20-2020 PBGC Web 016 Reportable events, Premiums, Termination, Early Warning Answers questions related to plan sponsor obligations and PBGC operations in light of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the COVID-19 pandemic. 7-20-2020
PBGC to Expand COVID-19 Relief, Support Economic Recovery 9-21-2020 PBGC PR 20-04 Premiums

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.

9-22-2020
Extended Due Date for Inclusion of Prior Year Contributions 9-23-2020 PBGC TU 20-2 Premiums This Technical Update provides guidance and relief related to the timing of contribution receipts includable in the asset value used to determine variable rate premiums due in 2020. 9-23-2020

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