Standard Terminations Find out the rules and requirements for standard termination of a fully funded pension plan, including notices, filings, distribution of benefits, and audits. Distress Terminations Find out the requirements for distress termination of an underfunded pension plan, including the process to be followed and notices and other necessary filings. PBGC-Initiated Terminations Find out the circumstances under which PBGC can seek the termination of an underfunded plan. How to Handle Missing Participants Learn more about PBGC’s program to help terminating plans distribute benefits to unlocatable participants. Last Updated: August 25, 2021 Termination Forms and Instructions Standard TerminationsForms | Instructions Distress TerminationsForms | Instructions Missing Participants Filings for plans that terminate before 1/1/2018 (single-employer PBGC-insured plans only) Filings for plans that terminate on or after 1/1/2018 (all plans covered by Missing Participants Program) All PBGC Forms Please contact firstname.lastname@example.org or email@example.com if you have any questions regarding the instructions or forms.