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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.
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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 |