Technical Updates

PBGC Technical Updates are stored in a database which contains technical updates issued by PBGC since 1995. Technical Updates that are guidance documents are searchable on our Guidance Document Database.

2023 | 2021 | 2020 | 2019 | 2017 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995

Year 2023

• Technical Update 23-1: One-time 4010 Filing Waiver August 7, 2023

Year 2021

• Technical Update 21-1: Effect of ARP on 4010 Reporting October 15, 2021

Year 2020

• Technical Update 20-2: Extended Due Date for Inclusion of Prior Year Contributions September 23, 2020
• Technical Update 20-1: PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years January 23, 2020

Year 2019

• Technical Update 19-1: 4010 Financial Information Reporting Waiver October 16, 2019

Year 2017

• Technical Update 17-1: Active Participant Reduction Reportable Events September 15, 2017

Year 2014

• Technical Update 14-2: Effect of HATFA on 4010 Reporting October 17, 2014
• Technical Update 14-1: Effect of HATFA on PBGC Premiums September 24, 2014

Year 2013

• Technical Update 13-1: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for Plan Years after 2012 January 30, 2013

Year 2012

• Technical Update 12-2: Effect of MAP-21 on 4010 Reporting September 11, 2012
• Technical Update 12-1: Effect of MAP-21 on PBGC Premiums August 28, 2012

Year 2011

• Technical Update 11-1: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2012 Plan Years December 7, 2011

Year 2010

• Technical Update 10-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2011 Plan Years December 3, 2010
• Technical Update 10-3: Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006 July 15, 2010
• Technical Update 10-2: Variable Rate Premiums; Alternative Premium Funding Target Elections; Box 5 Relief June 16, 2010
• Technical Update 10-1: Multiemployer Plans - Clarification of Schedule R (Form 5500) Instructions and Partial Reporting Relief for 2009 June 08, 2010

Year 2009

• Technical Update 09-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2010 Plan Years. November 23, 2009
• Technical Update 09-3: Reportable Events; Missed Quarterly Contributions; Reporting Relief for Small Plans; Guidance for 2009 Plan Years. April 30, 2009
• Technical Update 09-2: ERISA section 4010 reporting; Alternative form-of-payment assumption for determining benefit liabilities. March 25, 2009
• Technical Update 09-1: Reportable Events; Funding-Related Determinations for Threshold Test, Waivers, and Extensions; Effect of the Pension Protection Act of 2006; Guidance for 2009 Plan Years. January 09, 2009

Year 2008

• Technical Update 08-4: Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning On or After January 1, 2008 December 31, 2008
• Technical Update 08-3: Waiver of Certain Reporting Requirements under ERISA Section 4010 for Controlled Groups with Aggregate Plan Underfunding Not Exceeding $15 Million December 19, 2008
• Technical Update 08-2: Waiver for Small Employer Reporting of Missed Quarterly Contributions March 24, 2008
• Technical Update 08-1: PBGC Extension of ERISA section 4010 Reporting Deadline February 21, 2008

Year 2007

• Technical Update 07-4: Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II) December 17, 2007
• Technical Update 07-3: Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006 December 03, 2007
• Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the Pension Protection Act of 2006; Transitional Guidance. November 28, 2007
• Technical Update 07-1: Effect of Treasury Mortality Tables on PBGC Requirements. February 13, 2007

Year 2006

• Technical Update 06-4: Use of Corporate Bond Rate for Certain PBGC Purposes August 30, 2006
• Technical Update 06-3: 2006 Participant Notice August 30, 2006
• Technical Update 06-2: Extension of Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test July 12, 2006
• Technical Update 06-1: Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test January 12, 2006

Year 2005

• Technical Update 05-1: 2005 Participant Notice September 14, 2005

Year 2004

• Technical Update 04-4: 2004 Participant Notice September 20, 2004
• Technical Update 04-3: Transition from Use of 30-Year Treasury Yield to Corporate Bond Index for Certain PBGC Purposes June 04, 2004
• Technical Update 04-2: Extension of PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield March 19, 2004
• Technical Update 04-1: PBGC Extension of Section 4010 Reporting Deadline February 27, 2004 Year 2003

Year 2003

• Technical Update 03-17: 2003 Model Participant Notice September 03, 2003
• Technical Update 03-16: Relief Relating to PBGC Deadlines in Response to Power Blackout that Occurred on August 14-16, 2003, in Parts of the Northeast and Midwest August 20, 2003

Year 2002

• Technical Update 02-2: 2002 Model Participant Notice August 29, 2002
• Technical Update 02-1: PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield May 01, 2002

Year 2001

• Technical Update 01-2: 2001 Model Participant Notice March 19, 2001
• Technical Update 01-1: PBGC's E-Government Initiatives January 19, 2001

Year 2000

• Technical Update 00-7: Increased Guarantee Limit for Multiemployer Plans December 26, 2000
• Technical Update 00-6: Form 1-EZ December 20, 2000
• Technical Update 00-5: Due Date 2000 Participant Notice November 22, 2000
• Technical Update 00-4: PBGC's Full Funding Limit Exemption From the Variable Rate Premium July 24, 2000
• Technical Update 00-3: PBGC's Early Warning Program July 24, 2000
• Technical Update 00-2: 2000 Model Participant Notice March 27, 2000
• Technical Update 00-1: PBGC Extension of Section 4010 Reporting Deadline February 25, 2000

Year 1999

• Technical Update 99-2: PBGC Relief for Hurricanes Floyd and Irene November 18, 1999
• Technical Update 99-1: 1999 Model Participant Notice March 01, 1999

Year 1998

• Technical Update 98-1: 1998 Model Participant Notice July 16, 1998

Year 1997

• Technical Update 97-6: Waiver for Small Employer Reporting of Missed Quarterly Contributions November 03, 1997
• Technical Update 97-4: Special Filing Relief for Reporting Missed Quarterly Contributions for 1997 May 08, 1997
• Technical Update 97-3: Assumptions for 1997 Top 50 List March 18, 1997
• Technical Update 97-2: 1997 Model Participant Notice March 17, 1997

Year 1996

• Technical Update 96-5: 1996 Model Participant Notice May 09, 1996
• Technical Update 96-4: Filing Extension for Reporting the Value of Benefit Liabilities April 05, 1996
• Technical Update 96-3: Annual Financial and Actuarial Information Reporting March 15, 1996
• Technical Update 96-2: Assumptions for 1996 Top 50 List February 29, 1996

Year 1995

• Technical Update 95-5: Assumptions for 1995 Top 50 List May 11, 1995
• Technical Update 95-3: Reportable Events February 17, 1995
• Technical Update 95-1: The Retirement Protection Act of 1994 January 26, 1995