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If you want to report or discuss confidentially any instance of misconduct, fraud, waste, abuse, or mismanagement, please contact the Office of Inspector General. If you are a PBGC employee, contractor or are in the Washington DC area, you can visit us at 445 12th Street SW, Washington, DC 20024

Section 4010 of ERISA requires certain underfunded plans to report identifying, financial and actuarial information to the PBGC. For information years ending on or after December 31, 2004, 4010 information must be submitted electronically. 4010 regulations are at 29 CFR Part 4010 .

Employee Retirement Income Security Act of 1974, ERISA

Links to current and previous monthly interest rate updates from PBGC.

External Link to U.S. Code Collection. CHAPTER 18?EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM

In preparation for Enrolled Actuaries Meetings, staff of the Pension Benefit Guaranty Corporation met with representatives of the Enrolled Actuaries Program Committee to discuss a number of questions.

PBGC does not guarantee or pay for health insurance. However, certain PBGC benefit recipients who are age 55 or over and are covered by qualified health insurance are eligible for the Health Coverage Tax Credit (HCTC) administered by the Internal Revenue Service.

We normally pay benefits in monthly payments for life rather than as a lump sum. However, if the total value of your benefit is $5,000 or less, you can receive a lump sum. You generally can put all or part of your lump sum into a traditional Individual Retirement Arrangement (IRA) or other qualified

Electronic deposits are safe, secure and simple and they eliminate the risk of lost or stolen pension checks or postal delays.

This edition of PBGC's booklet on domestic relations orders revises the guidance and model forms published in December 2003. Most of the revisions are the result of PBGC's operating experience and made to PBGC's benefit payment rules, including: