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Business Colleagues Discussing Plans

Are you a 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.


Frequently Asked Questions for Practitioners
Laws and Regulations 

Link to Premium Filings

Premium Filings

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

Link to Interest Rates and Factors

Interest Rates and 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.

man viewing report

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.

Link to Plan Terminations

Plan Terminations

See rules and requirements for standard, distress, and PBGC-initiated plan terminations, handling missing participants, premiums due for terminating plans, and more.

Link to Appeals Board

Appeals Board

Find out about PBGC's appeal process, including your right to appeal PBGC decisions and a database of Appeals Board decisions.

Link to Multiemployer Plans

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.