Resources
Significant Guidance Documents
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.
Comments / RequestsIf you wish to submit comments on a significant guidance document, or request the issuance, reconsideration, modification, or recission of a significant guidance document, send an e-mail to sg.comments@pbgc.gov. If you wish to submit a complaint regarding PBGC's adherence to the procedures and requirements of the "Final Bulletin for Good Guidance Practices," send an e-mail to practitioner.pro@pbgc.gov. |
PBGC has issued the following significant guidance documents:
2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1992 | 1985 | 1984 | 1981
- Technical Update 11-1: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2012 Plan Years December 7, 2011
- Technical Update 10-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2011 Plan Years December 3, 2010
- Technical Update 10-3: Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006 July 15, 2010
- Technical Update 10-1: Multiemployer Plans - Clarification of Schedule R (Form 5500) Instructions and Partial Reporting Relief for 2009 June 08, 2010
- Technical Update 09-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2010 Plan Years. November 23, 2009
- Technical Update 09-1: Reportable Events; Funding-Related Determinations for Threshold Test, Waivers, and Extensions; Effect of the Pension Protection Act of 2006; Guidance for 2009 Plan Years. January 09, 2009
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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)
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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
- Technical Update 05-1: 2005 Participant Notice September 14, 2005
- 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
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Technical Update 03-17: 2003 Model Participant Notice September 03, 2003
- 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
- Technical Update 01-2: 2001 Model Participant Notice March 19, 2001
- Technical Update 01-1: PBGC's E-Government Initiatives January 19, 2001
- 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
- Technical Update 99-1: 1999 Model Participant Notice March 01, 1999
- Technical Update 98-1: 1998 Model Participant Notice July 16, 1998
- 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
- 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
- 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
- Policy Statement: Assessment of Penalties for Failure to Provide Required Information March 03, 1992
- Notice of Class Approval: Approval of Certain Plan Amendments Requiring PBGC Approval Under ERISA Section 4220 September 25, 1984
- Multiemployer Bulletin: Waiver of Sellers's Bond July 01, 1981