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.

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.

PBGC’s Freedom of Information Act Guide

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

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.

Expands on guidance in Technical Update 07-3 on lump sum valuation issues for single-employer plans that terminate in a standard termination. Applies to plans that terminate on or after the effective date of certain amendments to the law as enacted by the Pension Protection Act of 2006 (PPA 2006) concerning how to apply the PPA 2006 changes in the interest rate and mortality table used in calculating minimum lump sum amounts.

Guidance on lump sum valuation issues for single-employer plans that terminate in a standard termination with a termination date prior to, and a final distribution date on or after, the effective date of changes in the interest rate and mortality table used in calculating minimum lump sum values under the Pension Protection Act.

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.

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.)

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 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).

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.