Basic Business
General Business
Pensions

Ask the right questions to better understand and evaluate the fees and expenses related to your plan

Provides basic information about 401k plans and how they work

Information on 401(k)s

Advocate of employer-sponsored benefit programs in Washington, DC.

Text of the federal regulations

Explanation of traditional defined benefit pension plans insured by PBGC

Pros and cons of these pension plans

Pension documents from the US DOL

ERISA Filing Acceptance System - EFAST

Download Financial Form 5500 series and schedules

Used to determine the present value of annuities in involuntary and distress terminations of single-employer plans

Supersede interim final rules issued by the department on Oct. 21, 2002

Includes pension benefit fundamentals

Provide answers to common questions related to IRA's

Articles offer a basic understanding of the life cycle of a 401(k) plan

Correcting Qualification Problems

A periodic newsletter with retirement plan information for retirement plan practitioners

Basic pension plan guidance for employers, plan participants and others

Details regarding IRAs

Obtain the IRS instructions and forms related to pension plans

How to start, operate or teminate your retirement plan

Ensures that your retirement plans contain the right provisions for IRS tax benefits

Retirement plan tax guidance, FAQs, CPEs and more

Fact sheet regarding pension taxability

Sample plan provisions for qualified plans, IRAs, SEPs and SIMPLEs

Illustrates the essential elements of a profit-sharing plan

Plan that illustrates the essential elements of a SEP

Requires certain underfunded plans to report identifying, financial and actuarial information to the PBGC

Provides guidance for disaster relief to plan administrators and sponsors

Download forms and instructions for the Pension Benefit Guaranty Corporation

Valuing immediate and deferred annuities

Applied to underpayments and overpayments

Valuing lump sums

Ways to submit a premium filing electronically

Overdue or defaulted withdrawal liability interest rates

Annual statistics

Pension Benefit Guaranty Corporation (PBGC) requirements on pension plan terminations

To help ensure that plans comply with PBGC premium regulations and pay the appropriate premium

Table of the due dates and explanations

Download forms - access instructions for forms

US government publications related to requirements to protect American worker pensions

QDROs submitted to PBGC after PBGC becomes trustee of a terminated pension plan

Interest rates, premium filings, laws, regulations, reporting, statistics and more

Annual reports, laws and regs, fact sheets and other guidance

From 1995 to the present

Used to value vested benefits for variable rate premium purposes

Three-member decisions issued since October 1, 2002

Find information on pension plans trusteed by PBGC

Private sector plans where a trustee invests the plan's assets

Provides tools (IRS series 5500 forms) & practical applications (checklists, tips)

Pension Plans, Cash Balance Pension Plans and Other Hybrid Retirement Plans

Provides for stronger pension funding rules, greater transparency and a stronger pension insurance system

Published IRS guidance

Database of workers who have earned a pension benefit but may not know it

Answers to common questions about railroad retirement

Technical and planning information on Roth IRAs to practitioners and consumers.

Provides answers to a variety of questions about retirement savings options for small business

A savings program comparison chart - IRAs, 401(k), profit sharing, defined benefit, money purchase plan

Information on IRA and 401(k) plans

Explanation of traditional defined benefit pension plans insured by PBGC