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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 80-19 | 11-13-1980 | PBGC Op Let 80-19 | Nonresident aliens, Coverage | Plan meets the Nonresident Alien plan coverage exemption. All plan participants and records regarding plan located in Hong Kong. |
2-28-2020 |
Opinion Letter 85-21 | 8-26-1985 | PBGC Op Let 85-21 | Implementation Guidelines, Termination | Implementation Guidelines do not apply to split-up of pension plan, with subsequent termination of one plan and reversion of excess assets. |
2-28-2020 |
Opinion Letter 76-86 | 6-25-1976 | PBGC Op Let 76-86 | Individual account plan, Coverage | Plan is not an Individual account. Plan is not exempt from Title IV coverage. |
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 Premium-related Information (1996) | 12-17-1996 | 61 FR 66338 | Premiums, Penalties | Describes the penalty for failing to timely provide required premium related information to PBGC. |
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SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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 |
4262 IFR Final Posted | 7-9-2021 | PBGC SFA 21-01 | Special financial assistance, Multiemployer | Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021. |
7-9-2021 |
SFA Assumptions Guidance - Updated July 11, 2022, Superseded as of January 3, 2023 | 7-11-2022 | PBGC SFA 22-07 | 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. |
7-11-2022 |
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 | |
Effect of ARP on 4010 Reporting | 10-15-2021 | PBGC TU 21-1 | Annual reporting | Technical Update 21-1 provides PBGC guidance on the effect of the American Rescue Plan Act of 2021 (ARP), Pub. L. No. 117-2 on annual financial and actuarial reporting under section 4010 of ERISA and part 4010 of PBGC’s regulations. |
10-15-2021 |
One-time 4010 Filing Waiver | 8-7-2023 | PBGC TU 23-1 | Annual reporting | Technical Update 23-1 provides PBGC guidance on compliance with the annual financial and actuarial information reporting requirements under section 4010 of ERISA and part 4010 of PBGC’s regulations. This Technical Update provides a one-time waiver of the 4010 filing requirement for filers meeting specified criteria. |
8-7-2023 |
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 eligibility for special financial assistance (SFA) and the amount of SFA. |
11-1-2023 |