Guidance Document Database

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.

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.

Provides that PBGC will use, where appropriate, alternative dispute resolution.

PBGC disaster relief announcements from 2013-2018.

Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.

Answers common questions about eligibility and applications for partitions of multiemployer plans.

Answers commonly asked questions about PBGC’s Risk Mitigation & Early Warning Program.

Answers common questions about reasonable administrative expenses of insolvent multiemployer plans.

Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage.

Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions.

Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets.

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.

Describes the penalty for failing to timely provide required premium related information to PBGC.

Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections.

PBGC’s Freedom of Information Act Guide