Guidance Document Database

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.

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

Provides information on filing a standard termination, distribution of benefits, and standard termination audits

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

Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans.

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

Answers common questions about PBGC’s Special Financial Assistance program.

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

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

PBGC disaster relief announcements from 2013-2018.

PBGC’s Freedom of Information Act Guide

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining the amount of SFA.