Guidance Document Database

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA.

Answers common questions on liability and notice requirements following a substantial cessation of operations.

Provides information on filing a standard termination, distribution of benefits, and standard termination audits

Guidance on determining the present value of the maximum benefit guaranteed by PBGC.

Provides simplified methods for the application of the statutory requirement that multiemployer plans in critical status disregard certain benefit reductions in determining the plan's unfunded vested benefits for purposes of determining an employer's withdrawal liability under section 4201 of ERISA.

Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans.

Answers commonly asked questions about PBGC’s Risk Mitigation & Early Warning Program.

Answers common questions about reasonable administrative expenses of insolvent multiemployer plans.

Addresses how to determine whether a pension plan is covered by PBGC and explains the common exemptions from coverage.

Guidance on the timing of premium payments for plan years beginning in 2025, which, because of a provision in the Bipartisan Budget Act of 2015, are generally due a month earlier than the due date provided in PBGC’s Payment of Premiums regulation (29 CFR part 4007).

Guidance for cooperative and small-employer charity (CSEC) plans on filing premiums for 2019 and 2020 plan years that reflect the premium changes under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act).

Answers common questions about PBGC’s Special Financial Assistance program.

Sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan Act of 2021.

Provides guidelines for changes to certain assumptions that multiemployer plans may use for purposes of determining eligibility for special financial assistance (SFA) and the amount of SFA.

Reviews information that PBGC finds helpful and factors that PBGC considers in reviewing multiemployer plan proposals for alternative terms and conditions to satisfy withdrawal liability.

Announcement of relief that will generally enable plan sponsors to take advantage of the CARES Act contribution due date extension and still ultimately pay the same variable-rate premium they would have owed had those contributions been made by the regular contribution due date.

PBGC's disaster relief is available when the Internal Revenue Service issues disaster relief for taxpayers that includes filing extensions for the Form 5500 series. Also, for premium filings no late payment interest charges will be assessed for the disaster relief period.

Provides that PBGC will use, where appropriate, alternative dispute resolution.

PBGC disaster relief announcements from 2013-2018.

Answers common questions about eligibility and applications for partitions of multiemployer plans.

Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC.

Provides relief from certain premium penalties and in certain situations involving alternative premium funding target elections.

Addresses PBGC’s policy on accepting and responding to amended premium filings based on recharacterization of contributions.

Describes the penalty for failing to timely provide required premium related information to PBGC.