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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.

Titlesort ascending Issuance Date Agency Identifier Topics Summary Posted Date
Waiver of Seller’s Bond 7-1-1981 PBGC Multiemployer Bulletin, 7/1/1981 Multiemployer, Bond sales Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets. 2-28-2020
Use of Alternative Dispute Resolution 4-12-1999 64 FR 17696 Mediation, Arbitration Provides that PBGC will use, where appropriate, alternative dispute resolution. 2-28-2020
The Effect of The Deficit Reduction Act on The Withdrawal Liability Provisions of The Multiemployer Act 3-6-1985 PBGC Multiemployer Bulletin, 3/6/1985 Multiemployer, Withdrawal Liability Clarifies that any multiemployer plan that is not amended to adopt a non-presumptive allocation method is required to allocate unfunded vested benefits using the presumptive method. 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
Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006 7-15-2010 PBGC TU 10-3 PPA, Multiemployer, Unfunded vested benefits, Withdrawal Liability Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA. 2-28-2020
Risk Mitigation & Early Warning Questions and Answers 7-20-2018 PBGC Web 003 Risk Mitigation, Early Warning Answers commonly asked questions about PBGC’s Risk Mitigation & Early Warning Program. 2-28-2020
Risk Mitigation & Early Warning Program 12-6-2019 PBGC Web 004 Risk Mitigation, Early Warning Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans. 2-28-2020
Requests to Review Multiemployer Plan Alternative Terms and Conditions to Satisfy Withdrawal Liability 4-4-2018 83 FR 14524 Multiemployer, Withdrawal Liability Reviews information that PBGC finds helpful and factors that PBGC considers in reviewing multiemployer plan proposals for alternative terms and conditions to satisfy withdrawal liability. 2-28-2020
Qualified Domestic Relations Orders and PBGC 2-1-2019 PBGC Web 011 Domestic Relations Orders General information on submitting domestic relations orders to PBGC after PBGC becomes trustee of a terminated pension plan and the procedures PBGC follows to determine whether an order is a qualified domestic relations order 2-28-2020
Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II) 12-17-2007 PBGC TU 07-4 Present value, Benefit guarantee Guidance on determining the present value of the maximum benefit guaranteed by PBGC. 2-28-2020
Premium Penalty Relief - Alternative Premium Funding Target Election Relief 9-15-2011 76 FR 57082 Premiums Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections. 2-28-2020
Premium Changes Based on Recharacterization of Contributions 12-22-2011 76 FR 79714 Premiums, Recharacterization of contributions Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions. 2-28-2020
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
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
PBGC Insurance Coverage 12-6-2019 PBGC Web 001 Coverage Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage. 2-28-2020
Partition FAQs for Practitioners 12-6-2019 PBGC Web 006 Multiemployer, Partitions Answers common questions about eligibility and applications for partitions of multiemployer plans. 2-28-2020
Opinion Letter 98-02 5-20-1998 PBGC Op Let 98-2 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Opinion Letter 98-01 2-17-1998 PBGC Op Let 98-1 Coverage, Professional service employer plan Management consultant is not a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 97-02 12-29-1997 PBGC Op Let 97-2 Coverage, Professional service employer plan Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 97-01 5-5-1997 PBGC Op Let 97-01 Multiemployer, Withdrawal Liability Addresses whether foreign entities that are part of a controlled group are jointly liable for withdrawal liability. 2-28-2020
Opinion Letter 96-03 7-8-1996 PBGC Op Let 96-3 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Opinion Letter 96-02 7-8-1996 PBGC Op Let 96-2 Coverage, Governmental plan Plan does not meet the Governmental plan exemption from coverage. 2-28-2020
Opinion Letter 96-01 6-27-1996 PBGC Op Let 96-1 Coverage, Professional service employer plan Economist is a professional individual for purposes of the Professional Service Employer plan coverage exemption. 2-28-2020
Opinion Letter 95-03 12-22-1995 PBGC Op Let 95-03 Multiemployer, Partial Withdrawal Addresses calculation of partial withdrawal credit using the "modified presumptive method" where contributions are averaged over a 10-year period. 2-28-2020
Opinion Letter 95-02 8-18-1995 PBGC Op Let 95-02 Multiemployer, Construction industry Addresses the interpretation of the special rule for partial withdrawals for certain employers and plans in the building and construction industry. 2-28-2020

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