Guidance Document Database

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

Clarifies that any multiemployer plan that is not amended to adopt a non-presumptive allocation method is required to allocate unfunded vested benefits using the presumptive method.

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

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

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

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.

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.

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

PBGC’s Freedom of Information Act Guide

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).

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.

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.