To assist plan sponsors and plan administrators in carrying out their responsibilities under the pension insurance program, PBGC provides the following sources of information and links to related Web sites:

• Participant Notice for Underfunded Plans – The Retirement Protection Act of 1994 requires certain underfunded plans to notify participants and beneficiaries annually of the plan's funding status and the limits of PBGC's guarantee. Find out more about this Act and what you need to do.

• Technical Updates – Provides technical guidance and other information on PBGC-related matters.

• Disaster Relief Announcements – PBGC provides guidance for disaster relief to plan administrators and sponsors. All disaster relief information issued prior to January 2004 was issued in PBGC Technical Updates and Federal Register Notices.

• Small Business Guide – Helps small businesses understand the operation and requirements of the pension insurance program.

• Pension Insurance Data Book – The Pension Insurance Data Book provides detailed statistics and data tables on PBGC's single-employer and multiemployer insurance programs.

• Plan Administrators Annual Return Report Form - Form 5500 Series – Under the Employee Retirement Income Security Act of 1974 (ERISA), plan administrators annually must file Form 5500. Find the reporting requirements here.

• FAQs – Read FAQs about premiums and plan terminations.

• Contact Information – Find out who to contact with your questions.

• State Life and Health Insurance Guaranty Association Offices – If an individual is receiving pension benefits from an insurance company in the form of an annuity and the insurance company becomes unable to pay, a state guaranty association may be responsible for all, part, or none of the annuity. Find out more about these associations.

• Divorce Orders – This publication provides general information and model orders for attorneys and other pension professionals on qualified domestic relations orders (QDROs) submitted to PBGC after PBGC trustees a plan.

• Retirement Plan Correction Programs – Provides information on PBGC, Department of Labor and IRS programs for correcting plan administration errors.
  
  
• Customer Service Pledge – All PBGC customers, including plan practitioners, deserve our best efforts as well as our respect and courtesy.
  
  
• Small Business Non-Retaliation Policy – Explains PBGC's non-retaliation policy and provides guidance to employees for handling small business complaints.
  
  
• Reporting and Disclosure Guide for Employee Benefit Plans – Assists employers, plan sponsors, service providers and other plan officials in meeting their reporting and disclosure obligations under Title I and Title IV of ERISA.