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Employers & Practitioners

Employers & Practitioners
Employers & Practitioners
Premium Filings

Find information on premium filings, including filing instructions, mailing addresses, due dates, late payment charges, and more

Interest Rates & Factors

Access information on various interest rates used for calculating premiums, lump-sum benefits, annuities, and late payment penalties for premiums and multiemployer withdrawal liability, on mortality tables, and more.

Reporting & Disclosure

Learn more about reporting and disclosure requirements, including reportable events, section 4010 reporting by certain underfunded plans, participant notices, and applicable Department of Labor requirements.

Expanded Missing Participants Program

Expanded Missing Participants Program

PBGC's Missing Participants Program connects people — missing when their pension plans terminated — to their retirement benefits.  Until recently, the program covered only PBGC-insured single-employer plans as part of the standard termination process.

What's New for Practitioners

Read and sign up for the latest news for pension plan practitioners on issues like Premium Filings and My PAA, Reportable Events, Pending and Final Rules, PBGC data, and more.

Plan Terminations

Learn more about the circumstances, rules and requirements for different plan terminations

Risk Mitigation & Early Warning Program

Risk Mitigation & Early Warning

Find out how PBGC monitors and works with companies with underfunded plans to help prevent pension losses before they occur.

Q&A for Practitioners

Are you are an employer or practitioner responsible for one or more defined benefit plans insured by PBGC? Find the information and tools you need on premium filings, interest rates and factors, reporting and disclosure, and more.

Multiemployer Plans

Learn more about multiemployer plans and PBGC's multiemployer plan insurance program, including how the current program was established, benefit guarantees, multiemployer plan premiums, and more.

Online Premium Filing (My PAA)

My PAA is PBGC’s secure online application for electronic submission of premium filings and payments.

Log In to My PAA

Create a New Account

How to Use My PAA

Practitioner Forms and Instructions

Looking for a particular form or information about a filing requirement (e.g., 4010, Reportable events, termination, premiums)?  PBGC’s Employers and Practitioners Forms provides a comprehensive list and links to all of the forms and instructions.