Pension Insurer Posts Guidance for Mergers Involving Relief Aid

May 13, 2026, 8:30 PM UTC

The Pension Benefit Guaranty Corporation issued new guidance for mergers involving multi-employer pension plans when at least one plan has received financial aid through the American Rescue Plan Act.

The government’s private-sector pension insurer on Wednesday said it was addressing on its website considerations, requirements, and procedural requirements for mergers involving plans that received special financial assistance through the 2021 law.

The law allowed the PBGC to use taxpayer funds to rescue severely underfunded multi-employer pension plans, permitting the plans to pay full benefits through 2051. The agency in fiscal year 2025 paid $6.2 billion in special financial assistance.

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