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Guidance Document Database

The documents listed below are PBGC’s guidance documents. 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.

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.

Title Issuance Date Agency Identifier Topics Summary Posted Datesort descending
Opinion Letter 86-27 12-17-1986 PBGC Op Let 86-27 Termination PBGC disapproves proposed plans that an employer wishes to adopt because they would effect an impermissible continuation of terminated plans for which guaranteed benefits are being paid. 3-5-2020
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
4262 IFR Final Posted 7-9-2021 PBGC SFA 21-01 Multiemployer, Special financial assistance Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021. 7-9-2021
SFA Assumptions Guidance 7-9-2021 PBGC SFA 21-02 Multiemployer, Special financial assistance 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. 7-9-2021

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