Guidance Document Database

Technical Update 21-1 provides PBGC guidance on the effect of the American Rescue Plan Act of 2021 (ARP), Pub. L. No. 117-2 on annual financial and actuarial reporting under section 4010 of ERISA and part 4010 of PBGC’s regulations.

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.)

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.

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

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 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.

Technical Update 23-1 provides PBGC guidance on compliance with the annual financial and actuarial information reporting requirements under section 4010 of ERISA and part 4010 of PBGC’s regulations. This Technical Update provides a one-time waiver of the 4010 filing requirement for filers meeting specified criteria.