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Text of PBGC Comprehensive Premium Filing Instructions for 2026 Plan Years (PDF)
Pension Benefit Guaranty Corporation [PBGC] 
[Official Guidance] Jan. 12, 2026 68 pages. "There are two kinds of annual premiums: Flat-rate Premium, which applies to all plans, and Variable-rate Premium (VRP), which applies only to Single-employer Plans. Every covered plan under ERISA section 4021 must make a premium filing each year.... Electronic filing is mandatory for all plans.... This document provides information for plans paying premiums for plan years beginning in 2026, including instructions for each data element that must be reported." MORE >> |
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