A defined benefit pension plan insured by PBGC may end in one of three ways: 1) in a "standard" termination if the plan has assets to provide all plan benefits; 2) in a "distress" termination, if certain criteria are met; or 3) in an "involuntary" termination by PBGC under certain other conditions. This page provides the forms, rules, regulations, and related information needed for terminating a PBGC-insured plan.
Plan Termination FAQs - Find answers to your most frequently asked questions about plan terminations including how to contact PBGC with additional questions.
Interest Rates and Quantities Used to Value Immediate and Deferred Annuities - These interest rates are used to determine the present value of annuities in involuntary and distress terminations of single-employer plans. They are also used to value benefits and certain assets under multiemployer plans following mass withdrawal. Rates since 1993.
Regulations Concerning Plan Terminations - Specific sections of Title 29 of the Code of the Federal Regulations concern terminations and are provided here. Updated through September 14, 2001.
Pension Insurance Data Books - The Pension Insurance Data Book provides detailed statistics on the two pension insurance (single-employer and multiemployer) programs of the Pension Benefit Guaranty Corporation (PBGC).
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Last Edited: 09/09/03