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Guidance Document Database
The documents listed below are PBGC’s guidance documents, as defined by EO 13891, sec. 2(b), see Federal Register Notice. 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. PBGC will only cite, use, or rely on any guidance that is not posted in this database to establish historical facts.
If you would like to request the withdrawal or modification of an existing guidance document, please submit your request, 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, 1200 K Street NW, Washington, DC 20005–4026. For additional information, see PBGC’s procedures for guidance documents.
|Title||Issuance Date||Agency Identifier||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|
|Disaster Relief Announcements Archive||6-28-2018||PBGC Web 012||Disaster Relief Announcements Archive||PBGC disaster relief announcements from 2013-2018.||2-28-2020|
|PBGC to Expand COVID-19 Relief, Support Economic Recovery||9-21-2020||PBGC PR 20-04||Premiums||
Announcement of relief that will generally enable plan sponsors to take advantage of the CARES Act contribution due date extension and still ultimately pay the same variable-rate premium they would have owed had those contributions been made by the regular contribution due date.
|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|