The Office of Management and Budget has set forth policies and procedures relating to the issuance of significant guidance documents by Executive Branch departments and agencies. As defined in OMB's "Final Bulletin for Good Guidance Practices," a guidance document is an agency statement of general applicability and future effect, other than a regulatory action, that sets forth a policy on a statutory, regulatory or technical issue or an interpretation of a statutory or regulatory issue. Under the Bulletin, a guidance document is generally considered to be a significant guidance document if it is disseminated to regulated entities or the general public and may reasonably be anticipated to: 1) lead to an annual effect on the economy of $100 million or more; 2) create a serious inconsistency or interfere with an action taken or planned by another agency; 3) materially alter the budgetary impact of entitlements, grants, user fees, or loan programs; or 4) raise novel legal or policy issues.

PBGC has issued the following significant guidance documents:

2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1992 | 1985 | 1984 | 1981 |

Year 2007

• Technical Update 07-4: Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)  December 17, 2007
• Technical Update 07-03: Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Pension Protection Act 2006.  December 03, 2007
• Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the Pension Protection Act of 2006; Transitional Guidance.  November 28, 2007, revised December 7, 2007 (corrected December 15, 2007)
• Technical Update 07-1: Effect of Treasury Mortality Tables on PBGC Requirements.  February 13, 2007

Year 2006

• Technical Update 06-3: 2006 Participant Notice  August 30, 2006
• Technical Update 06-4: Use of Corporate Bond Rate for Certain PBGC Purposes  August 30, 2006
• Technical Update 06-2: Extension of Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test  July 12, 2006
• Technical Update 06-1: Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test  January 12, 2006

Year 2005

• Technical Update 05-1: 2005 Participant Notice  September 14, 2005

Year 2004

• Technical Update 04-4: 2004 Participant Notice  September 20, 2004
• Technical Update 04-3: Transition from Use of 30-Year Treasury Yield to Corporate Bond Index for Certain PBGC Purposes  June 04, 2004
• Technical Update 04-2: Extension of PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield  March 19, 2004
• Technical Update 04-1: PBGC Extension of Section 4010 Reporting Deadline  February 27, 2004

Year 2003

• Technical Update 03-17: 2003 Model Participant Notice  September 03, 2003

Year 2002

• Technical Update 02-2: 2002 Model Participant Notice  August 29, 2002
• Technical Update 02-1: PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield  May 01, 2002

Year 2001

• Technical Update 01-2: 2001 Model Participant Notice  March 19, 2001
• Technical Update 01-1: PBGC's E-Government Initiatives  January 19, 2001

Year 2000

• Technical Update 00-7: Increased Guarantee Limit for Multiemployer Plans  December 26, 2000
• Technical Update 00-6: Form 1-EZ  December 20, 2000
• Technical Update 00-5: Due Date 2000 Participant Notice  November 22, 2000
• Technical Update 00-3: PBGC's Early Warning Program  July 24, 2000
• Technical Update 00-4: PBGC's Full Funding Limit Exemption From the Variable Rate Premium  July 24, 2000
• Technical Update 00-2: 2000 Model Participant Notice  March 27, 2000
• Technical Update 00-1: PBGC Extension of Section 4010 Reporting Deadline  February 25, 2000

Year 1999

• Technical Update 99-1: 1999 Model Participant Notice  March 01, 1999

Year 1998

• Technical Update 98-1: 1998 Model Participant Notice  July 16, 1998

Year 1997

• Technical Update 97-6: Waiver for Small Employer Reporting of Missed Quarterly Contributions  November 03, 1997
• Technical Update 97-4: Special Filing Relief for Reporting Missed Quarterly Contributions for 1997  May 08, 1997
• Technical Update 97-3: Assumptions for 1997 Top 50 List  March 18, 1997
• Technical Update 97-2: 1997 Model Participant Notice  March 17, 1997
• Policy Statement: Assessment of Penalties for Failure to Provide Required Information  March 14, 1997
  • Related final rule
  • Related proposed rule

Year 1996

• Policy Statement: Assessment of Penalties for Failure To Provide Premium-related Information  December 17, 1996
• Policy Statement: Payment of Premiums; Late Payment Penalty Charges  December 02, 1996
• Technical Update 96-5: 1996 Model Participant Notice  May 09, 1996
• Technical Update 96-4: Filing Extension for Reporting the Value of Benefit Liabilities  April 05, 1996
• Technical Update 96-3: Annual Financial and Actuarial Information Reporting  March 15, 1996
• Technical Update 96-2: Assumptions for 1996 Top 50 List  February 29, 1996

Year 1995

• Policy Statement: Assessment of Penalties for Failure to Provide Required Information  July 18, 1995
• Technical Update 95-5: Assumptions for 1995 Top 50 List  May 11, 1995
• Technical Update 95-3: Reportable Events  February 17, 1995
• Technical Update 95-1: The Retirement Protection Act of 1994  January 26, 1995

Year 1992

• Policy Statement: Assessment of Penalties for Failure to Provide Required Information  March 03, 1992

Year 1985

• Multiemployer Bulletin: The Effect of The Deficit Reduction Act on The Withdrawal Liability Provisions of The Multiemployer Act  March 6, 1985

Year 1984

• Notice of Class Approval: Approval of Certain Plan Amendments Requiring PBGC Approval Under ERISA Section 4220  September 25, 1984

Year 1981

• Multiemployer Bulletin: Waiver of Sellers's Bond  July 01, 1981