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.
Find information on premium filings, including filing instructions, mailing addresses, due dates, late payment charges, and more
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.
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.
See rules and requirements for standard, distress, and PBGC-initiated plan terminations, handling missing participants, premiums due for terminating plans, and more.
Find out about PBGC's appeal process, including your right to appeal PBGC decisions and a database of Appeals Board decisions.
Find out how PBGC monitors and works with companies with underfunded plans to help prevent pension losses before they occur.
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.