# 2026-00288: PBGC Seeks Comments on Pension Premium Paperwork

2026-00288, Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums; Termination Premium, is a Federal Register notice from Pension Benefit Guaranty Corporation published 2026-01-12, effective Comments must be submitted on or before February 11, 2026 to be assured of consideration. (as of 2026-06-08).

- Canonical: https://policyrisk.com/federal-register/2026-00288
- As of: 2026-06-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-00288
- Title: Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums; Termination Premium
- Type: Notice
- Agencies: Pension Benefit Guaranty Corporation
- Citation: 91 FR 1219
- Published: 2026-01-12
- Effective: Comments must be submitted on or before February 11, 2026 to be assured of consideration.
- Comments close: 2026-02-11
- Significant: no
- Touches household money: no
- Regulation identifier numbers: none
- Last updated: 2026-06-08

## In one line

PBGC Seeks Comments on Pension Premium Paperwork

## Summary

The Pension Benefit Guaranty Corporation (PBGC) wants to keep collecting info about termination premiums, which are fees paid when pension plans end. This affects companies managing pension plans and helps PBGC keep things running smoothly. If you have thoughts, send them by February 11, 2026—no cost changes, just a paperwork check-up!

## Abstract

The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) extend approval, under the Paperwork Reduction Act, of a collection of information for the termination premium under its regulation on Payment of Premiums. This notice informs the public of PBGC's request and solicits public comment on the collection of information.

## Effects PRIA read

- Termination Premium Paperwork Continues: cost, low. PBGC is asking OMB to extend approval for collecting information and payments for the termination premium (Form T) for 3 more years. Comments are due February 11, 2026, and PBGC estimates an average of 1 Form T filing per year with an annual burden of 5 minutes and $67.
- Who Owes the 3-Year Termination Premium: cost, medium. When a single-employer pension plan ends in a distress termination under section 4041(c) (subject to certain bankruptcy rules) or an involuntary termination under section 4042, a "termination premium" applies for 3 years if the termination date is after 2005. The same premium amount is due on the 3…
- Recordkeeping Requirement for Premiums: cost, low. PBGC's regulation (section 4007.10) requires persons liable for premiums to keep records that support or validate how premiums were computed and to make those records available to PBGC. The requirement applies to retention of supporting documentation for premium calculations.

## Related documents

- [2026-14627](https://policyrisk.com/federal-register/2026-14627): Penalties for Failure To Provide Certain Notices or Other Material Information, 2026-07-21
- [2026-13639](https://policyrisk.com/federal-register/2026-13639): Improvements to Rules on Recoupment of Benefit Overpayments, 2026-07-06
- [2026-13124](https://policyrisk.com/federal-register/2026-13124): Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits, 2026-06-30
- [2026-12648](https://policyrisk.com/federal-register/2026-12648): Submission of Information Collections for OMB Review; Comment Request; Direct Express Enrollment Form, 2026-06-24
- [2026-12100](https://policyrisk.com/federal-register/2026-12100): Technical Amendments: Special Financial Assistance, 2026-06-16
- [2026-10805](https://policyrisk.com/federal-register/2026-10805): Submission of Information Collection for OMB Review; Comment Request; Liability for Termination of Single-Employer Plans, 2026-05-29

## Sources
- [2026-00288 on federalregister.gov](https://www.federalregister.gov/documents/2026/01/12/2026-00288/submission-of-information-collection-for-omb-review-comment-request-payment-of-premiums-termination)
- [2026-00288 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-01-12/pdf/2026-00288.pdf)

## Related
- [Previous: 2026-00290, Sunshine Act Meetings](https://policyrisk.com/federal-register/2026-00290)
- [Next: 2026-00289, Proposed Submission of Information Collections for OMB Review; Comment Request;…](https://policyrisk.com/federal-register/2026-00289)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-00288 (as of 2026-06-08).