Pension Paper Push: Who's on the Hook for Plan Busts?
Published Date: 3/3/2026
Notice
Summary
The Pension Benefit Guaranty Corporation (PBGC) wants to keep collecting info about who’s responsible when single-employer pension plans end. This affects companies with these plans and helps make sure everyone knows their duties. If you have thoughts, send them by May 4, 2026—no cost changes, just paperwork updates!
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Employer Reporting at 30% Net Worth
If your company sponsors a single-employer pension plan and employer liability on plan termination exceeds 30 percent of the employer's net worth, your company must notify PBGC and submit net worth information under 29 CFR part 4062. PBGC estimates an average of 19 respondents per year, with an average burden of 12 hours and $5,400 per respondent (total annual burden 228 hours and $102,600); comments are due May 4, 2026 and OMB approval for the collection (Control No. 1212-0017) expires August 31, 2026 and is being sought for another three years.
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Key Dates
Department and Agencies
Related Federal Register Documents
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2026-07832 — Submission of Information Collections for OMB Review; Comment Request; Multiemployer Plan Regulations
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2026-06556 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
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