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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.

Titlesort descending Issuance Date Agency Identifier Topics Summary Posted Date
4010 Financial Information Reporting Waiver 10-16-2019 PBGC TU 19-1 Annual reporting Guidance on compliance with the annual financial and actuarial information reporting requirements under Section 4010 of ERISA. PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) 2-28-2020
Active Participant Reduction Reportable Events 9-15-2017 PBGC TU 17-1 Reportable events, Notices Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) 2-28-2020
Assessment of Penalties for Failure to Provide Premium-related Information (1996) 12-17-1996 61 FR 66338 Penalties, Premiums Describes the penalty for failing to timely provide required premium related information to PBGC. 2-28-2020
Assessment of Penalties for Failure to Provide Required Information (1995) 7-18-1995 60 FR 36837 Penalties, Reporting requirements Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC. 2-28-2020
Assessment of Penalties for Failure to Provide Required Information (1997) 3-14-1997 62 FR 12521 Penalties, Reporting requirements, Standard termination, Distress terminations Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. 2-28-2020
Disaster Relief 7-2-2018 83 FR 30991 Disaster relief PBGC's disaster relief is available when the Internal Revenue Service issues disaster relief for taxpayers that includes filing extensions for the Form 5500 series. Also, for premium filings no late payment interest charges will be assessed for the disaster relief period. 2-28-2020
Disaster Relief Announcements Archive 6-28-2018 PBGC Web 012 Disaster Relief Announcements Archive PBGC disaster relief announcements from 2013-2018. 2-28-2020
FOIA 12-16-2019 PBGC Web 015 Freedom of Information Act PBGC’s Freedom of Information Act Guide 2-28-2020
Frequently Asked Questions About ERISA 4062(e) 12-6-2019 PBGC Web 002 Substantial cessation of operations Answers common questions on liability and notice requirements following a substantial cessation of operations. 2-28-2020
Increased Guarantee Limit for Multiemployer Plans 12-26-2000 PBGC TU 00-7 Multiemployer, Benefit guarantee Discusses how the PBGC's maximum guarantee limit works under the multiemployer insurance program and explains an increase in maximum guarantee limit for participants in multiemployer plans. 2-28-2020
Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning on or After January 1, 2008 12-31-2008 PBGC TU 08-4 Standard termination, PPA, Lump sum Expands on guidance in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination. Applies to plans that terminate on or after the effective date of certain amendments to the law as enacted by the Pension Protection Act of 2006 (PPA 2006) concerning how to apply the PPA 2006 changes in the interest rate and mortality table used in calculating minimum lump sum amounts. 2-28-2020
Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006 12-3-2007 PBGC TU 07-3 Lump sum, Standard termination Guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and mortality table used in calculating minimum lump sum values under the Pension Protection Act. 2-28-2020
Missing Participants FAQs 10-4-2018 PBGC Web 014 Missing participants FAQs on how to handle missing participants in plans that terminate before 2018. 2-28-2020
Multiemployer Insolvent Plan Administrative Expense FAQs 8-24-2017 PBGC Web 005 Multiemployer Answers common questions about reasonable administrative expenses of insolvent multiemployer plans. 2-28-2020
Multiemployer Plans - Clarification of Schedule R (Form 5500) Instructions and Partial Reporting Relief for 2009 6-8-2010 PBGC TU 10-1 Annual reporting Clarifies the Line 14 Instructions for the Schedule R (Form 5500) and provides partial reporting relief for completing Line 14 for the 2009 plan year. 2-28-2020
Opinion Letter 00-01 1-27-2000 PBGC Op Let 00-1 Multiemployer, Withdrawal Liability The sponsor of a multiemployer plan, other than a plan that primarily covers employees in the building and construction industry, may adopt any of the statutory allocation methods and any of the modifications set forth in §§ 4211.12 and 4211.13, without PBGC’s approval. PBGC will not opine on whether such adoption is consistent with trustees’ fiduciary duties. 2-28-2020
Opinion Letter 01-2 3-16-2001 PBGC Op Let 2001-2 Multiemployer, Contributing employer Addresses whether a multiemployer plan with only one remaining contributing employer continues to be a multiemployer plan. 2-28-2020
Opinion Letter 02-1 12-10-2002 PBGC Op Let 02-1 Restoration PBGC has no legal authority to terminate and then restore a pension plan in order to implement more lenient funding requirements for the successor plan. 2-28-2020
Opinion Letter 74-03 11-14-1974 PBGC Op Let 74-3 Coverage, Individual account plan Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B). 2-28-2020
Opinion Letter 74-05 11-8-1974 PBGC Op Let 74-5 Coverage, Individual account plan Profit sharing plan is an Individual account plan which is exempt from coverage under Title IV. 2-28-2020
Opinion Letter 74-06 11-14-1974 PBGC Op Let 74-6 Coverage, Nonresident aliens Plan is not exempt from coverage under Title IV because of Canadian participants. 2-28-2020
Opinion Letter 74-08 12-23-1974 PBGC Op Let 74-8 Premiums, tax qualification A plan is covered for purposes of premium payments on the later of the date of establishment or the effective date. 2-28-2020
Opinion Letter 74-10 11-8-1974 PBGC Op Let 74-10 Premiums Premiums may be paid from the plan's assets or the employer's assets. 2-28-2020
Opinion Letter 74-14 11-13-1974 PBGC Op Let 74-14 Coverage, tax qualification Plans that are tax-qualified under IRC 401(a) are covered by Title IV. Plans funded by flexible annuity policies may or may not be designed to achieve a defined benefit objective. 2-28-2020
Opinion Letter 74-15 11-13-1974 PBGC Op Let 74-15 Coverage, tax qualification Tax qualified defined benefit plans are generally covered under Title IV. 2-28-2020

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