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Premium forms and instructions (and online filing)
2008 Estimated Premium Package (and online filing)
2008 Comprehensive Premium Payment Instructions (and online filing)
Comprehensive Premium Payment Instructions, including illustrative form [PDF] - As a result of the Pension Protection Act of 2006 (PPA 2006) and amendments to the premium regulations, the instructions have been completely rewritten. We encourage you to read this entire document. Here are the key items to note for 2008:
- Booklet format. The format of the instructions has changed substantially. (See the Table of Contents for an overview.) Note that contact information has been moved to Appendix 2.
- Mandatory e-filing. All plans must file electronically unless an exemption has been requested and received.
- Illustrative form. In order to prepare for filing electronically, a list of required data elements is included in a traditional “form” format (see page 20). This “form” is for illustrative purposes only; you may not submit your filing using a paper form unless you request and receive an exemption from e‑filing. If an exemption is granted, an actual form will be provided.
- New comprehensive filing. The previous final filing forms (Form 1-EZ and Form 1/Schedule A) are being replaced by one new comprehensive filing. See “Data to be Submitted” section.
- Flat-rate premium increase. The inflation-adjusted per-participant flat-rate premium for 2008 is $33 for single-employer plans and $9 for multiemployer plans.
- Change in the filing due date structure. As a result of regulatory changes, the due date is either the same as it was under the 2007 rules or later. See “When to File” section.
- Changes in how the variable-rate premium is calculated and reported. See “How to Determine Unfunded Vested Benefits” and “Description of Data Elements” sections.
Contact Information
- E-mail a question
- Call: 1-800-736-2444 or (202) 326-4242 and select the "premium" option.
TTY/TDD users should call the Federal Relay Service toll-free at 1-800-877-8339 and ask to be connected to 1-800-736-2444. - While premium filings must be electronically submitted, premium payments may be electronically submitted via My PAA or they may be made outside of My PAA (check or electronic funds transfer). If a payment is being made outside of My PAA, the payment must reference the plan's employer identification number/plan number and the plan year beginning date; and the following addresses must be used. Note that these addresses are also used for all prior year premium filings and payments (outside of My PAA).
- Mail to:
Pension Benefit Guaranty Corporation
Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430 - Deliver to:
Pension Benefit Guaranty Corporation
JPMorgan Chase Bank, N.A
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111 - Send Electronic Funds Transfers to:
JPMorgan Chase Bank, N.A.
ABA: 071000013
Account: 656510666
Beneficiary: PBGC
Reference: "EIN/PN: XX-XXXXXXX/XXX
PYC: MM/DD/YY"
- Mail to:
- Mail correspondence only to:
Pension Benefit Guaranty Corporation
Dept 77840
P.O. Box 77000
Detroit, MI 48277-0840Need to file for a previous year?
- See Prior Year Instructions and Forms
