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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 |
---|---|---|---|---|---|
Premium Penalty Relief - Alternative Premium Funding Target Election Relief | 9-15-2011 | 76 FR 57082 | Premiums | Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections. |
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 |
SFA Assumptions Guidance - Superseded as of July 11, 2022 | 7-9-2021 | PBGC SFA 21-02 | Special financial assistance, Multiemployer | Provides guidelines for changes to certain assumptions that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 |
SFA Assumptions Guidance - Updated January 3, 2023 | 1-3-2023 | 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. |
2-9-2023 |