Guidance Document 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 |
---|---|---|---|---|---|
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 |
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 |
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 |
Orden Judicial Calificada de Relaciones Domésticas (QDRO, siglas en inglés) | 2-1-2019 | PBGC Web 011 | Domestic Relations Orders | 2-28-2020 | |
Frequently asked questions about standard terminations | 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 |
Risk Mitigation & Early Warning Questions and Answers | 7-20-2018 | PBGC Web 003 | Early Warning, Risk Mitigation | 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 | Early Warning, Risk Mitigation | 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 |
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 |
American Rescue Plan Act FAQs | 7-16-2024 | PBGC Web | Special financial assistance, Multiemployer | Answers common questions about PBGC’s Special Financial Assistance program. |
7-16-2024 |
Preguntas Frecuentes sobre la Ley del Plan de Rescate Estadounidense | 7-16-2024 | PBGC Web | Special financial assistance, Multiemployer | 7-16-2024 | |
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 |
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 |
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 |
FOIA | 12-16-2019 | PBGC Web 015 | Freedom of Information Act | 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 |