Skip to main content
U.S. flag

An official website of the United States government

2018 Premium Payment Instructions

Note for Microsoft Edge users: Links intended to direct you to specific pages of the filing instructions may instead direct you to the cover page. Until Microsoft resolves this issue, you can get directly to linked pages either by using a different browser such as Google Chrome, Internet Explorer or Mozilla Firefox or by opening the Comprehensive Premium Filing Instructions below and using the links on the Table of Contents page.

Comprehensive Premium Filing Instructions, including illustrative forms
 

We encourage you to read this entire document. Here is the table of contents for your quick reference.

Introduction and What's New

Who Must File

When to File

How to File

How to Count Participants

How to Determine Unfunded Vested Benefits

Spinoffs, Mergers, and Consolidations

Comprehensive Filing Data to be Submitted (Illustrative Form)

Description of Data Elements

Late Payment Charges

Correcting Filings, Reconciling Estimates, Refunding Overpayments

Recordkeeping Requirements; PBGC Audits

Appendices

Last Updated: September 4, 2018