Guidance Document Database

Provides information about PBGC’s review of corporate transactions or events that may pose an increased risk to single-employer pension plans.

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.

PBGC’s Freedom of Information Act Guide

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

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

Describes PBGC’s revised policy on assessing penalties for failing to timely provide required information to PBGC.

Discusses whether the sale of stock constitutes a withdrawal from a multiemployer plan and whether the sale of assets rule applies.

Plan of an entity chartered by the US Congress does not meet the Governmental plan coverage exemption.

Absence of provision in plan allowing reversion of excess plan assets to the employer means that the requirements for reversion of excess assets to employer not met.

Plan is governed by laws of Virgin Islands. Plan is not a qualified plan and is exempt from coverage under Title IV.

Addresses (1) whether vested ancillary benefits may be included in the calculation of unfunded vested benefits; (2) the meaning of "nonforfeitable benefit"; (3) what actuarial assumptions may be used to calculate unfunded vested benefits.

Addresses the rules governing the transfer of assets from multiemployer plan to single-employer plan; addresses the withdrawal liability consequences of transferring assets to a single employer plan.

PBGC accepted the withdrawal of a plan’s notice of intent to terminate because employers would continue to make contributions pursuant to their collective bargaining agreements and the plan participants would continue to receive credit under the plan for service with contributing employers.

Title IV excludes a defined benefit plan to the extent it is treated as an Individual account plan under 1002(35)(B).

A plan maintained by a union and funded only by contributions from union members is not covered under Title IV

A physician-owned company is a professional service employer plan.