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, 1200 K Street NW, Washington, DC 20005–4026.
| Title | Issuance Date | Agency Identifier (indexed field) | Topics | Summary | Posted Date |
|---|---|---|---|---|---|
| COVID-19-Related Single-Employer Plan Sponsors and Administrators Questions and Answers | 7-20-2020 | PBGC Web 016 | Termination, Early Warning, Reportable events, Premiums | Answers questions related to plan sponsor obligations and PBGC operations in light of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the COVID-19 pandemic. |
7-20-2020 |
| Preguntas y Respuestas Sobre COVID-19 para Patrocinadores y Administradores de Planes de Empleador Único | 7-20-2020 | PBGC Web 016 | Termination, Early Warning, Reportable events, Premiums | Answers questions related to plan sponsor obligations and PBGC operations in light of the Coronavirus Aid, Relief, and Economic Security (CARES) Act and the COVID-19 pandemic. |
7-20-2020 |
| 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 |
| 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 |
| 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 |
| Active Participant Reduction Reportable Events | 9-15-2017 | PBGC TU 17-1 | Reportable events, Notices | Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.) |
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 |
| 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 |
| 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 |