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Text of PBGC Final Rule: Miscellaneous Corrections, Clarifications, and Improvements
Pension Benefit Guaranty Corporation [PBGC] Link to more items from this source
[Official Guidance]
Aug. 14, 2025

36 pages. "This final rule makes miscellaneous technical corrections, clarifications, updates, and improvements to several of the [PBGC's] regulations.... The major provisions of this rulemaking amend PBGC's regulations on:

  • Premium Rates, by codifying the changes of the [SECURE Act] applicable to cooperative and small employer charity (CSEC) plans and certain community newspaper plans; 
  • Payment of Premiums, by revising the due date for the final premium for terminating plans to be the earlier of the normal premium due date or 45 days after the date the post-distribution certification is filed;
  • Termination of Single-Employer Plans, by setting due dates for the standard termination notice and notice of intent to terminate where the plan administrator has not provided a proposed termination date, and by adding additional criteria majority owners must meet to waive their benefits if they are owners through constructive ownership; and
  • Termination of Multiemployer Plans, by eliminating a requirement for terminated and insolvent multiemployer plans to file withdrawal liability information."

[Also see subsequent Correcting Amendments]  MORE >>

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