PBGC Posts FAQs on Coverage Determinations and Assessments

Published October 08, 2026

The Pension Benefit Guaranty Corporation (PBGC) has published a new set of FAQs addressing how to request coverage determinations. Different materials must be submitted depending on the plan type for small professional service employer plans, substantial owners plans, certain Puerto Rico-based plans and certain church plans. FAQs list the kinds of information PBGC will need from submitters when they request a coverage determination and tips to minimize delays.

PBGC insures or "covers" most private-sector defined benefit pension plans. Although it’s usually easy to determine if a qualified defined benefit plan is or is not covered by PBGC, that isn’t always the case. Because PBGC coverage is based on the law, and the determination is controlled by the facts and circumstances surrounding the establishment and operation of each individual pension plan, it is sometimes very difficult for plan sponsors, practitioners and participants to know if their plan is protected by the PBGC insurance program.

Requests for coverage determination or assessment are typically submitted by plan sponsors or their representatives (i.e., actuaries, accountants, attorneys, and third-party administrators).