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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 |
---|---|---|---|---|---|
Opinion Letter 81-12 | 5-13-1981 | PBGC Op Let 81-12 | Allocation of assets, Multiemployer, Withdrawal Liability | Addresses the meaning of “total amount contributed” for the purpose of the denominators in PBGC’s interim regulation on withdrawal liability alternative allocation methods. |
2-28-2020 |
Opinion Letter 97-02 | 12-29-1997 | PBGC Op Let 97-2 | Professional service employer plan, Coverage | Surveying and engineering design consultant is a professional individual for purposes of the Professional Service Employer plan coverage exemption. |
2-28-2020 |
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 |
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 |
Disaster Relief Announcements Archive | 6-28-2018 | PBGC Web 012 | Disaster Relief Announcements Archive | PBGC disaster relief announcements from 2013-2018. |
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 |
4010 Financial Information Reporting Waiver | 10-16-2019 | PBGC TU 19-1 | Annual reporting | Guidance on compliance with the annual financial and actuarial information reporting requirements under Section 4010 of ERISA. PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) |
2-28-2020 |
SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA. |
7-9-2021 |