Plan Terminations
Standard Terminations
Standard Terminations
Find out the rules and requirements for standard termination of a fully funded pension plan, including notices, filings, distribution of benefits, and audits.
Distress Terminations
Distress Terminations
Find out the requirements for distress termination of an underfunded pension plan, including the process to be followed and notices and other necessary filings.
PBGC-Initiated Terminations
PBGC-Initiated Terminations
Find out the circumstances under which PBGC can seek the termination of an underfunded plan.
How to Handle Missing Participants
How to Handle Missing Participants
Learn more about PBGC’s program to help terminating plans distribute benefits to unlocatable participants.
