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# Technical Updates

PBGC Technical Updates are stored in a database which contains technical updates issued by PBGC since 1995. Technical Updates that are guidance documents are searchable on our Guidance Document Database.

2023 | 2021 | 2020 | 2019 | 2017 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995

 

#### Year 2023

                          - Technical Update 23-1: One-time 4010 Filing Waiver  August 7, 2023

#### Year 2021

                          - Technical Update 21-1: Effect of ARP on 4010 Reporting  October 15, 2021

#### Year 2020

                          - Technical Update 20-2: Extended Due Date for Inclusion of Prior Year Contributions  September 23, 2020
                          - Technical Update 20-1: PBGC Premium Filings for CSEC Plans for 2019 and 2020 Plan Years  January 23, 2020

#### Year 2019

                          - Technical Update 19-1: 4010 Financial Information Reporting Waiver  October 16, 2019

#### Year 2017

                          - Technical Update 17-1: Active Participant Reduction Reportable Events  September 15, 2017

#### Year 2014

                          - Technical Update 14-2: Effect of HATFA on 4010 Reporting  October 17, 2014
                          - Technical Update 14-1: Effect of HATFA on PBGC Premiums  September 24, 2014

#### Year 2013

                          - Technical Update 13-1: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for Plan Years after 2012  January 30, 2013

#### Year 2012

                          - Technical Update 12-2: Effect of MAP-21 on 4010 Reporting  September 11, 2012
                          - Technical Update 12-1: Effect of MAP-21 on PBGC Premiums  August 28, 2012

#### Year 2011

                          - Technical Update 11-1: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2012 Plan Years  December 7, 2011

#### Year 2010

                          - Technical Update 10-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2011 Plan Years  December 3, 2010
                          - Technical Update 10-3: Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Protection Act of 2006  July 15, 2010
                          - Technical Update 10-2: Variable Rate Premiums; Alternative Premium Funding Target Elections; Box 5 Relief  June 16, 2010
                          - Technical Update 10-1: Multiemployer Plans - Clarification of Schedule R (Form 5500) Instructions and Partial Reporting Relief for 2009  June 08, 2010

#### Year 2009

                          - Technical Update 09-4: Reportable Events; Funding-Related Determinations; Missed Quarterly Contributions; Guidance for 2010 Plan Years.  November 23, 2009
                          - Technical Update 09-3: Reportable Events; Missed Quarterly Contributions; Reporting Relief for Small Plans; Guidance for 2009 Plan Years.  April 30, 2009
                          - Technical Update 09-2: ERISA section 4010 reporting; Alternative form-of-payment assumption for determining benefit liabilities.  March 25, 2009
                          - Technical Update 09-1: Reportable Events; Funding-Related Determinations for Threshold Test, Waivers, and Extensions; Effect of the Pension Protection Act of 2006; Guidance for 2009 Plan Years.  January 09, 2009

#### Year 2008

                          - Technical Update 08-4: Minimum Lump Sum Assumptions for Single-Employer Plans that Terminate in a Plan Year Beginning On or After January 1, 2008  December 31, 2008
                          - Technical Update 08-3: Waiver of Certain Reporting Requirements under ERISA Section 4010 for Controlled Groups with Aggregate Plan Underfunding Not Exceeding $15 Million  December 19, 2008
                          - Technical Update 08-2: Waiver for Small Employer Reporting of Missed Quarterly Contributions  March 24, 2008
                          - Technical Update 08-1: PBGC Extension of ERISA section 4010 Reporting Deadline  February 21, 2008

#### Year 2007

                          - Technical Update 07-4: Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)  December 17, 2007
                          - Technical Update 07-3: Minimum Lump Sum Assumptions for Terminating Single-Employer Plans; Effect of Pension Protection Act of 2006  December 03, 2007
                          - Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the Pension Protection Act of 2006; Transitional Guidance.  November 28, 2007
                          - Technical Update 07-1: Effect of Treasury Mortality Tables on PBGC Requirements.  February 13, 2007

#### Year 2006

                          - Technical Update 06-4: Use of Corporate Bond Rate for Certain PBGC Purposes  August 30, 2006
                          - Technical Update 06-3: 2006 Participant Notice  August 30, 2006
                          - Technical Update 06-2: Extension of Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test  July 12, 2006
                          - Technical Update 06-1: Reporting Relief for Certain Employers Based on Use of Corporate Bond Index for Section 4010 Gateway Test  January 12, 2006

#### Year 2005

                          - Technical Update 05-1: 2005 Participant Notice  September 14, 2005

#### Year 2004

                          - Technical Update 04-4: 2004 Participant Notice  September 20, 2004
                          - Technical Update 04-3: Transition from Use of 30-Year Treasury Yield to Corporate Bond Index for Certain PBGC Purposes  June 04, 2004
                          - Technical Update 04-2: Extension of PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield  March 19, 2004
                          - Technical Update 04-1: PBGC Extension of Section 4010 Reporting Deadline  February 27, 2004 Year 2003

#### Year 2003

                          - Technical Update 03-17: 2003 Model Participant Notice  September 03, 2003
                          - Technical Update 03-16: Relief Relating to PBGC Deadlines in Response to Power Blackout that Occurred on August 14-16, 2003, in Parts of the Northeast and Midwest August 20, 2003

#### Year 2002

                          - Technical Update 02-2: 2002 Model Participant Notice  August 29, 2002
                          - Technical Update 02-1: PBGC Reporting Relief Relating to Use of 100% of 30-Year Treasury Yield  May 01, 2002

#### Year 2001

                          - Technical Update 01-2: 2001 Model Participant Notice  March 19, 2001
                          - Technical Update 01-1: PBGC's E-Government Initiatives  January 19, 2001

#### Year 2000

                          - Technical Update 00-7: Increased Guarantee Limit for Multiemployer Plans  December 26, 2000
                          - Technical Update 00-6: Form 1-EZ  December 20, 2000
                          - Technical Update 00-5: Due Date 2000 Participant Notice  November 22, 2000
                          - Technical Update 00-4: PBGC's Full Funding Limit Exemption From the Variable Rate Premium  July 24, 2000
                          - Technical Update 00-3: PBGC's Early Warning Program  July 24, 2000
                          - Technical Update 00-2: 2000 Model Participant Notice  March 27, 2000
                          - Technical Update 00-1: PBGC Extension of Section 4010 Reporting Deadline  February 25, 2000

#### Year 1999

                          - Technical Update 99-2: PBGC Relief for Hurricanes Floyd and Irene  November 18, 1999
                          - Technical Update 99-1: 1999 Model Participant Notice  March 01, 1999

#### Year 1998

                          - Technical Update 98-1: 1998 Model Participant Notice  July 16, 1998

#### Year 1997

                          - Technical Update 97-6: Waiver for Small Employer Reporting of Missed Quarterly Contributions  November 03, 1997
                          - Technical Update 97-4: Special Filing Relief for Reporting Missed Quarterly Contributions for 1997  May 08, 1997
                          - Technical Update 97-3: Assumptions for 1997 Top 50 List  March 18, 1997
                          - Technical Update 97-2: 1997 Model Participant Notice  March 17, 1997

#### Year 1996

                          - Technical Update 96-5: 1996 Model Participant Notice  May 09, 1996
                          - Technical Update 96-4: Filing Extension for Reporting the Value of Benefit Liabilities  April 05, 1996
                          - Technical Update 96-3: Annual Financial and Actuarial Information Reporting  March 15, 1996
                          - Technical Update 96-2: Assumptions for 1996 Top 50 List  February 29, 1996

 

#### Year 1995

                          - Technical Update 95-5: Assumptions for 1995 Top 50 List  May 11, 1995
                          - Technical Update 95-3: Reportable Events  February 17, 1995
                          - Technical Update 95-1: The Retirement Protection Act of 1994  January 26, 1995

August 7, 2023