Guidance Document Database

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.

Guidance on compliance with the annual financial and actuarial information reporting requirements under Section 4010 of ERISA. PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.)

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).

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.

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.

This Technical Update provides guidance and relief related to the timing of contribution receipts includable in the asset value used to determine variable rate premiums due in 2020.

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

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

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

Guidance on compliance with the active participant reduction event requirements of section 4043(c)(3) of ERISA and PBGC’s regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043.23(a)). PBGC adopted a rule addressing the issue effective 3/5/2020. (See 29 CFR part 4010.)

Describes the revised penalty for failing to timely provide required information to PBGC in standard terminations and sufficient distress terminations.

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

Provides guidance on the bonding and escrow requirements imposed on employers that sell their assets.

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

Discusses how the PBGC's maximum guarantee limit works under the multiemployer insurance program and explains an increase in maximum guarantee limit for participants in multiemployer plans.

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.

Clarifies the Line 14 Instructions for the Schedule R (Form 5500) and provides partial reporting relief for completing Line 14 for the 2009 plan year.

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

General information on submitting domestic relations orders to PBGC after PBGC becomes trustee of a terminated pension plan and the procedures PBGC follows to determine whether an order is a qualified domestic relations order

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.