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Guidance documents 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 comment on an existing guidance document, please submit your comment, 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, 445 12th Street, SW, Washington, DC 20024-2101.
| Title | Issuance Date | Agency Identifier (indexed field) | 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 |
| 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 |
| Assessment of Penalties for Failure to Provide Required Information (1997) | 3-14-1997 | 62 FR 12521 | Distress terminations, Standard termination, Penalties, Reporting requirements | Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations. |
2-28-2020 |
| SFA Assumptions Guidance - Updated November 1, 2023 | 11-1-2023 | PBGC SFA 23-01 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining the amount of SFA. |
11-1-2023 |