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Text of 2018 PBGC Premium Payment Instructions (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Jan. 8, 2018
65 pages. "The filing requirements for 2018 are almost identical to the filing requirements for 2017. Here are the key changes to note for 2018: [1] Changes in single-employer premium rates... [2] We expanded the examples in the section about how to determine premiums in a year when a plan is involved with a Spinoff, Merger or Consolidation. [3] We expanded the section about short plan years to provide additional information for plans expecting to distribute assets during the 2018 plan year pursuant to a standard termination. [4]We added a list of common filing errors and provided details about those errors in a new Appendix."
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