Payment of Premiums (29 CFR part 4007), Disclosure to Participants (29 CFR part 4011)

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20067
ESTIMATED PREMIUM PAYMENT PACKAGEINSTRUCTIONS
PENSION BENEFIT GUARANTY CORPORATION
This Package Contains:
PBGC Form 1-ES
and Instructions for Estimated Premiums for 2007

To All Plan Administrators:
W e Enclosed are enclosing the forms and instructions for your estimated premium payment to the Pension Benefit
Guaranty Corporation (PBGC) for the 20067 plan year. There are two important items to note for 2006: potential
increases in the per-participant flat-rate premiums, and the phasing in of2007 estimated premium filers: changes
in the flat-rate premium to reflect inflation, and mandatory electronic premium filing.
At the time this booklet went to press, legislation that would increase the per-participant for all plans.
Under the Deficit Reduction Act of 2005, the inflation-adjusted per-participant flat--rate premium for 2006 to7 is
$301 for single--employer plans and $8 for multiemployer plans had passed both Houses of Congress but not been
enacted into law. In addition, Congress was considering other legislation that might further change the flat-rate
premiums. Check the PBGC’s W eb site (www.pbgc.gov) for changes to applicable rules before you file.
The PBGC expects to phase in mandatory electronic.
Electronic filing of premiums during 2006. The requirement to file electronically — through the PBGC'’s W eb site
(www.pbgc.gov) — is expected to apply to filingsmandatory for 2006 and laterall defined benefit plans insured by
PBGC for plan years that are made on and after July 1, 2006, for plans with 500 or more participants for the prior
plan year. (Electronic filing is expected to be required for all plans beginning with the 2007 plan year.) The
effective date and applicability provisions will not be definite until the PBGC publishes the final rule on
mandatory electronic filingbegin in 2007. Premium e-filing was made mandatory by a final rule published June 1,
2006, in the Federal Register, which the PBGC anticipates doing in early 2006. The final rule will be posted on the;
the final rule is posted on PBGC’s W eb site. Instructions forInformation about electronic filing areis included in
this booklet (see page 11). If you make your 2006 estimated filing before the effective date for mandatory
premium e-filing, we urge you to file electronically, although you may also file using the forms in this package.
The PBGC's8). Because e-filing is mandatory, no paper forms are provided with this booklet. (The paper forms that you
must use if PBGC grants you an exemption from e-filing can be obtained from PBGC by mail or downloaded from PBGC’s
W eb site.)
PBGC’s electronic filing application, called M y Plan Administration Account (My PAA), offers three alternative
methods for electronic filing, which saves time and reduces the risk of errors. One method provides data entry
and editing screens in M y PAA to electronically create a filing, route it to others for review and e-signature, notify
each other of the next required action, and track the filing'’s progress through submission to the PBGC. AnotherA
second method provides an “upload” feature“import” feature with which you can create a filing using compatible
private-sector software and then “import” the filing into My PAA's data entry and editing screens for editing,
review, e-signature, and submission to PBGC. Finally, there is an “upload” method that enables you to
electronically submit filings created with compatible private-sector software directly to PBGC. With eitherany of
these methods, filings reach the PBGC in seconds rather than in days, electronic receipts confirming receipt by the
PBGC are provided upon submission, and payments can be sent via M y PAA (ACH, electronic check, or credit
card) or separately by paper check or wire transfer. To use My PAA, view its features, or get updated
information about the e-filing methods availablee-filing procedures, go to the PBGC'’s home page
(www.pbgc.gov), click on the “Practitioners” tab and then click on “Online premium filing (M y PAA)” under the

“Premium filings” heading. We encourage you to start to prepare now for premium e-filing by setting up your
M y PAA account (your user ID and password) as soon as possible.
W e continue to look for ways to help you, and your suggestions are always welcome. In addition, the
The Deficit Reduction Act of 2005 created a new plan term ination premium of (generally) $1,250 per participant,
payable for three years following certain distress and involuntary plan terminations. The instructions in this
booklet do not cover the new termination premium. See PBGC’s W eb site containsfor information you may find
useful, including current and prior premium filing instructions, interest rates, information on disaster relief, and
regulations.
For allabout the termination premium.
If you have premium-related inquiries, please call our toll-free practitioner number, 1-800-736-2444, and select the
“premium” option, or e--mail us at [email protected]. If you have a complaint about the service you have
received or still need assistance after calling our practitioner number, please contact our Problem Resolution
Officer at 1-800-736-2444, ext. 4136 (202-326-4136 for local calls) or by e-mail at [email protected].

Bradley DVincent K.
BeltSnowbarger
Executive

Interim Director
Pension Benefit Guaranty Corporation

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CONTACTS
1.

PBGC’s W eb site, www.pbgc.gov, contains pension plan
information of interest to the plan administrator and
practitioner, such as electronic premium filing, current and
prior premium filing booklets, frequently asked questions,
interest rates, regulations, etc.

2.

Submit electronic premium filings (including electronic
amended filings) through “My Plan Administration Account”
(“My PAA”) on PBGC’s W eb site (www.pbgc.gov). Follow
instructions in My PAA for submitting premium payments.

3.

For a paper premium filing (including a paper amended filingif
exempt from mandatory e-filing):
a.
If you use mail (regular or certified mail), send your
form(s)filing to:
Pension Benefit Guaranty Corporation
Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430
b. If you use a delivery service, send your form(s)filing to:
Pension Benefit Guaranty Corporation
JPM organ Chase Bank, N.A.
9000 Haggerty Road
Dept. 77430
Mail Code MI1-8244
Belleville, MI 48111
c. If you pay by check, write the plan’s EIN/PN and the
date the premium payment year commenced (PYC) on
the check and send the check with your form(s)filing.
d. If you pay by electronic funds transfer, send the
payment to:
JPM organ Chase Bank, N.A.
ABA:
071000013
Account:
656510666
Beneficiary: PBGC
Reference: “EIN/PN: XX-XXXXXXX/XXX
PYC: MM/DD/YY”

4.

5.

For current interest rate information:
Call:
(202) 326-4041
Internet: www.pbgc.gov
or write to:
Pension Benefit Guaranty Corporation
CPAD, Suite 240Communications & Public Affairs
Department
1200 K Street, NW
W ashington, DC 20005-4026

For all premium-related correspondence (other than
premium filings), including premium filing questions (for
electronic or paper filings), requests for exemption from
the requirement to file electronically, requests for instruction
booklets or forms, address changes, requests for refunds (that
are not submitted with premium filings), and requests for
reconsideration of premium penalty assessments:
a.
If you mail your correspondence (regular or
certified mail), address it to:
Pension Benefit Guaranty Corporation
Dept. 77840
P.O. Box 77000
Detroit, MI 48277-0840
b. If you send your correspondence by delivery service,
address it to the same address as in 3.b. above.
c. Call:
1-800-736-2444 or (202) 326-4242
d. Fax:
(202) 326-4250
e. E-mail: [email protected]

6.

For assistance on coverage determination or plan
termination:
Call:
1-800-736-2444 or (202) 326-4242
E-mail: [email protected]
or write to:
Pension Benefit Guaranty Corporation
IPD/TechnicalInsurance Program Department
Technical Assistance Branch, Suite 930
1200 K Street, NW
W ashington, DC 20005-4026

7.

If you have a complaint about the service you have received
or still need assistance after calling our practitioner
telephone numbers listed in items 4 and 6 (1-800-736-2444
or (202) 326-4242), please contact the Problem Resolution
Officer (Practitioners):
Call:
1-800-736-2444, ext. 4136
(202) 326-4136
E-mail: [email protected]
or write to:
Pension Benefit Guaranty Corporation
Financial Operations Department
Problem Resolution Officer (Practitioners), Suite 610
1200 K Street, NW
W ashington, DC 20005-4026

8.

For assistance with Participant Notice questions:
Call:
(202) 326-4161
E-mail: [email protected]

9.

For questions on our Premium Compliance Evaluation Program:
Call:
(202) 326-4161, ext. 6309
E-mail: [email protected]

10. For vendors requesting approval of automated forms, send a
sample (including 3 original forms) to:
Pension Benefit Guaranty Corporation
Vendor Review Office, FOD/CCD, Suite 670
1200 K Street, NW
W ashington, DC 20005-4026
110.For software developers requesting approval of XML files
produced by private-sector software for use in My PAA,
follow submission instructions on PBGC’s W eb site
(www.pbgc.gov).
TTY/TDD users may call the Federal relay service

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Note: PBGC filing addresses may change from time to time.
Use the most current addresses, even for prior year filings
(such as amended filings). The addresses on this page will
be valid until at least through December 31, 2008.

toll-free at 1-800-877-8339 and ask to be connected to
any telephone number in this booklet.
Note: W e cannot accept collect calls.

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Pension Benefit Guaranty Corporation
Customer Service Plan for Plan Administrators
What is Our Mission?
The Pension Benefit Guaranty Corporation (PBGC) encourages a stable, adequately funded system of private pension plans
and provides responsive, timely, and accurate services to plan sponsors, participants in insured plans, plan administrators, plan
sponsors, and other pension practitioners.
Who Are Our Customers and What Services Do We Provide?
As a plan administrator of a pension plan that pays premiums to PBGC, you are one of PBGC’s principal customers.
In administering the premium collection program, we:
!
!
!

!

Collect premiums from covered plans;
Issue annual premium forms and instructions
packages;
Answer questions from plan administrators, plan
sponsors, and other practitioners about premium
payments;

!
!

Process premium-related requests, including requests
for refunds and administrative changes;
Issue past due filing notices and statements of account
(premium invoices), as appropriate;
Make decisions on requests for reconsideration of agency
determinations in the premium administration area.

Of course, our dealings with plan administrators, plan sponsors, and other pension practitioners go beyond premium
collections. Should a defined benefit pension plan terminate, as either a standard or a distress termination, you have dealings
with the PBGC to bring the case to closure.
Our Service Pledge
Our customers deserve our best effort as well as our respect and courtesy.
! On the first call from you, our customer, we will say —
– what we can do immediately and what will take longer,
– when it will be done, and
– who will handle your request.
! We will call you if anything changes from what we first said, give you a status report and explain what will happen
next.
! We will have staff available from 8:00a.m.-5:00p.m. Eastern Time to answer your calls. If you leave a message, we
will return the call within one workday.
! We will acknowledge your letter within one week of receipt.
Survey Results and Service Improvement Efforts
The most recent customer satisfaction surveys of premium filers tell us we've improved our forms and instructions, and
filing premium forms is fairly easy to do, but receiving refunds still takes too long. We learned that we can best improve
customer satisfaction by focusing on premium statements of account (premium invoices), specifically, getting these to our
customers timelier, making the statements themselves clearer, and providing prompter responses to inquiries. We have
rewritten our premium statement of account cover letters and begun sending them more promptly. We are also developingtells
us we’ve increased your confidence in us and reduced complaints to the lowest level ever. We are pleased with these
improvements but also note that you would like us to continue to improve both customer care and the timeliness of premium
refunds, two areas we will continue to focus on. You also let us know that you have concerns about the long-term outlook for
both PBGC and the pension insurance system. We understand that this is an uncertain time for the defined benefit system, and
we will continue to provide you with the earliest possible information on changes that will affect you. We continue
development of a new premium accounting system (for implementation in 2007) that we expectwill contribute to support faster
resolution of questions and timelier invoices and notices (e.g., statements of account and premium refunds. In response to your
many requests, we are expanding our electronic premium filing system to accommodate third-party software and multi-year
filings. Further, we have increased both training and monitoring at our call center in order to provide the best possible service
when you call us). We also expect premium e-filing via My PAA (My Plan Administration Account) to contribute to more
accurate and timely filings, plan account histories, and notices. We hope that these efforts will mean a positive experience for
you whenever and however you interact with PBGC.

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Since almost half of all pension plans have an October 15 premium filing deadline, PBGC experiences its peak premium
processing season in October through December. Refunds requested during this period will take longer to process due to the
increased number of filings received. We continue to seek ways to make our processes more responsive to the needs of the
practitioner community.
If you have any questions or complaints, please contact us by telephone, fax, or e-mail at one of the numbers or addresses
listed on page 2.

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Paperwork Reduction Act Notice
We need this information to identify the plan and plan year for which an estimated premium
is paid to the Pension Benefit Guaranty Corporation (PBGC) pursuant to Title IV of the
Employee Retirement Income Security Act of 1974 (ERISA) and the PBGC’s premium
regulations (29 CFR Parts 4006 and 4007). You are required to give us this information. An
agency may not conduct or sponsor, and a person is not required to respond to, a collection of
information unless it displays a currently valid OMB control number. OMB has approved this
collection of information under control number 1212-0009. Confidentiality is that
suppliedprovided by the Privacy Act and the Freedom of Information Act.
The estimated burden associated with completingthe preparation and submission of an
estimated premium filing Form 1-ES is one-half hour (for filings done in-house) or $138 (for
filings contracted out). (The PBGC assumes that 95%95 percent of the burden of filing
Form 1-ESmaking estimated premium filings is contracted out.) These burden estimates are an
average for the plans that filemake this formfiling. The actual burden will vary depending on the
circumstances of a given plan.
If you have comments concerning the accuracy of this time estimate or suggestions for
makingsimplifying the form simplerinformation required in the filing, please send your
comments to:
Pension Benefit Guaranty Corporation
Legislative & Regulatory Department
1200 K Street, NW
Washington, DC 20005-4026

Help Us Post Your Premium Filings Promptly And Accurately
The best way to ensure accurate and timelyElectronic filings is to submit yourrequired for
premium filing online using the My Plan Administration Account (My PAA) application that is
on the PBGC’s website. Any 2006 premium filing that you submit on or after the effective date
for mandatory premium e-filing (expected to be July 1, 2006) must be filed electronically. (The
filings for the 2007 plan year. (PBGC may grant exemptions from the e-filing requirement for
good cause in appropriate circumstances.) Electronic filing using the My Plan Administration
Account (My PAA) application that is on PBGC’s Web site means your filing is posted faster
and more accurately. The instructions forInformation about e-filing your premiums areis
included in this booklet (see p. 11 8).
In addition, please remember:
A. Do NOT combine the premiums for two or more plans into one payment.
B. Include EIN/PN and PYC on all payments and correspondence.
C. If you file electronically and pay by paper check, use the voucher that is generated
during the e-filing process.
D. Send correspondence to the correspondence addresses in item 4. under CONTACTS, p. 2.
E. Notify PBGC of EIN/PN changes. EIN/PN changes should be reported in your premium
filing.
F. If you make a paper filing —

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! You must report on the paper form whether the plan has an exemption from e-filing
and if it does not, provide an explanation.
! Use the most current filing address, even for a prior year filing (such as an amended
filing).
! Do NOT send a cover letter with a paper filing..

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2007 PBGC ESTIMATED PREMIUM INSTRUCTIONS
filers and the PBGC. For example:
! Filings should be easier and faster to prepare and
submit.
! Filing data will enter the PBGC'’s electronic
premium accounting system more accurately.
! You only need the internet and e-mail to submit
your filing and payment — mailing delays are
eliminated.
! You receive immediate confirmation when PBGC
receives your premium filing and payment (if any).
Instructions for final premium filings are in the
PBGC’s Premium Payment PackageInstructions for Final
Premiums, which can be found on the PBGC’s Web site
(www.pbgc.gov). The Premium Payment
PackageInstructions for Final Premiums also contains
other important premium-related information that you
may want to refer to. This booklet (the Instructions for
Estimated Premium Payment PackagePremiums) contains
instructions for estimated flat-rate premium filings. For
large plans that are permitted to make paper filings, this
booklet also contains Form 1-ES, which may be used to
make estimated flat-rate premium payments. If you file
electronically, the paper Form 1-ES and instructions (as
you are accustomed to seeing from prior years) will help
you make the transition to electronic filing by providing
orientation as you prepare your electronic estimated
premium filing. This is likely the last year that we will
send paper forms and related instructions. Starting in
2007, we expect to revise our communications to you to
be more in line with the electronic submissions that you
will be preparing each year.
There are two basicthree ways to submit your
premium filings electronically:
! You can use data entry and editing screens in the
“My Plan Administration Account” (“My PAA”)
application on PBGC’s Web site (www.PBGC.gov) to
create the filing and submit it electronically to PBGC.
! You can use compatible private-sector software to
draft a filing and then import it into My PAA’s data
entry and editing screens for review, certification, and
submission to PBGC.
! You can use compatible private-sector software to
create the filing and then upload it directly to PBGC
via the My PAA application.
If you owe a premium payment, you can submit your
payment electronically via My PAA. My PAA provides
three payment alternatives (Automated Clearing House
(ACH), internet check, and credit card). To pay via My
PAA, you complete the requested information (e.g., bank
routing number and bank account number). On the other
hand, if you prefer, you can still pay by electronic funds
transfer (i.e., “Fedwire” or ACH payment) outside of My

Introduction
Payment of premiums to the Pension Benefit
Guaranty Corporation (PBGC) is required by sections
4006 and 4007 of the Employee Retirement Income
Security Act, as amended of 1974 (ERISA), and the
PBGC’s premium regulations (29 CFR Parts 4006 and
4007). Every covered plan under section 4021 of ERISA
must pay premiums each year. There are two kinds of
annual premiums: the flat-rate premium, which applies to
all plans, and the variable-rate premium, which applies
only to single-employer plans.
Every plan covered under section 4021 of ERISA
must make a premium filing each year. (The Deficit
Reduction Act of 2005 created a new plan termination
premium of (generally) $1,250 per participant, payable for
three years following certain distress and involuntary
plan terminations. The instructions in this booklet do not
cover the new termination premium. See PBGC’s Web
site for information about the termination premium.)
A plan that was required to pay premiums for 500 or
more participants for the plan year preceding the premium
payment year must pay the flat-rate premium early in the
premium payment year. Because the participant count
often is not available until later in the premium payment
year, we permit filers to make estimated filings. (In
addition, we do not assess late payment penalties for
estimates that are too low if they meet “safe harbor”
requirements, discussed below.)
This booklet describes the information that must be
reported for a plan paying an estimated flat-rate premium.
The information required for a final filing is in PBGC’s
Final Premium Instructions booklet.
Electronic Filing Required
Before 2004, premium filings were made on paper
forms. Electronic filing was introduced as an optional
alternative in 2004. The PBGC ishas now phasingphased
out paper filing. TheOn June 1, 2006 (at 71 FR 31077),
PBGC expects to publish in early 2006 published a final
rule making electronic filing mandatory for 2006all
premium filings for the 2007 plan year (and for premium
filings for the 2006 plan year made on or after July 1,
2006, for any plan that was required to pay premiums for
500 or more participants for the plan year preceding the
premium payment year). (Payment may be made
separately by paper check if desired.) E-filing will remain
optional for filings you make before the effective date of
the final rule (expected to be July 1, 2006). PBGC may
grant an exemption from the requirement to make a
premium filing electronically for good cause in
appropriate circumstances.
Electronic filing has advantages for both premium

-9-

PAA or mail a paper check, even if you file your premium
information electronically.
Electronic premium filing methodsprocedures are
described in more detail beginning on p. 118 of this
booklet. The PBGC’s Web site has full details and filing
instructions.
To sign up for My PAA, visit the My PAA log-in
page on the PBGC’s Web site (www.pbgc.gov). If you
have questions, please send an e-mail to
[email protected] or call our toll-free practitioner
number, 1-800-736-2444, and select the “premium”
option.

they meet “safe harbor” requirements, discussed below.)
Forms may also be downloaded from PBGC’s Web site.
When To File
An estimated filing and payment must be made by the
First Filing Due Date — generally, the last day of the
second full calendar month in the premium payment year.
(For the first full plan year following a change in plan
year, the First Filing Due Date is the 30th day after the
adoption date of a plan amendment changing the plan
year, if later.)
If your due date would fall on a weekend or Federal
holiday, your premium filing will be considered timely if
you file by the next business day.
The 2007 deadlines for estimated premium filing
deadlines for 2006filings are shown in the following table.

Estimated Flat-Rate Premium FilingExemption From
the E-Filing Requirement
A plan that was required to pay premiums for 500 or
more participants for the plan year preceding the premium
payment year must pay the flat-rate premium early in the
premium payment year.
Note: As these instructions were being prepared,
Congress was considering legislation that would change
the flat premium rate. We will make updated information
about the flat premium rate available as we get it: check
our web site (www.pbgc.gov) or call or write us (at the
address and phone numbers in item 4.PBGC may grant an
exemption from the requirement to file electronically for
good cause in appropriate circumstances. PBGC will
weigh each request for exemption on the basis of the
particular facts and circumstances presented. In order to
provide PBGC adequate time to review and respond to an
exemption request, the request should be submitted as
early as possible, preferably at least 60 days before the
filing due date. If for some reason an exemption request
is not submitted before the filing due date and a paper
filing is made, an exemption request should accompany
the paper filing.

First Filing Due Date
(20067 estimated filing)
Premium Payment
Payment
Year
Begins
01/01/20067
01/02 - 02/01/20067
02/02 - 03/01/20067
03/02 - 04/01/20067
04/02 - 05/01/20067
05/02 - 06/01/20067
06/02 - 07/01/20067
07/02 - 08/01/20067
08/02 - 09/01/20067
09/02 - 10/01/20067
10/02 - 11/01/20067

Text Moved Here: 4
Failure to comply with the electronic filing
requirement without an exemption is subject to penalty
under section 4071 of ERISA.
Addresses for exemption requests (and for questions
regarding exemption requests) are in item 4 under
“CONTACTS” on page 2.
End Of Moved Text
If you make a paper filing, you must use a PBGC
form. Requests for forms may be made as described in
item 4 under “CONTACTS” on ppage 2. 2) for more
information.
Because the participant count often is not available
until later in the premium payment year, we permit filers
to make estimated filings. (In addition, we do not assess
late payment penalties for estimates that are too low if

11/02 - 12/01/20067
12/02 - 12/31/20067

Estimated
Filing
Due
Due Date
02/28/20067
03/31/2006
04/02/2007*
05/01/2006*
04/30/2007
05/31/20067
06/30/2006
07/02/2007*
07/31/20067
08/31/20067
10/02/2006*
10/01/2007*
10/31/20067
11/30/20067
01/02/2007*
12/31/2007
01/31/20078
02/28/2007
02/29/2008

* NOTE: If your filing is not made by this date, penalty and interest
will be calculated from the last day of the preceding month rather than
the following business day — e.g., from Sunday 4/30/2006Saturday
3/31/2007 rather than Monday 5/1/2006.
Filing Method and Filing Date
If you file before the effective date for mandatory premium e-filing
(expected to be July 1, 2006), you may make your4/2/2007.

Interest

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End Of Moved Text
Text Moved Here: 1
If the amount of estimated premium paid by the First
Filing Due Date is less than 100 percent of the flat-rate
amount due for the premium payment year, there will be a
charge for interest on the difference between the two
amounts. Interest cannot be waived and is not subject to
the safe harbor rules for penalties described below.
Interest accrues at the rate imposed under section 6601(a)
of the Internal Revenue Code (the rate for late payment of
taxes) and is compounded daily. These rates are available
on the PBGC’s Web site (www.pbgc.gov).

If More Than One Plan Year Begins in 2006 or 2007
References in these instructions to the 2006 plan year
(and to filings and notices for the 2006 plan year) should
be considered to refer to your plan’s most recent complete
plan year. For example, a plan that changes its plan year
could have two plan years beginning in calendar 2007.
When such a plan makes its premium filing(s) for its
second 2007 plan year, the references in these instructions
to the 2006 plan year (and to filings and notices for the
2006 plan year) should be considered to refer to the plan’s
first 2007 plan year (and to filings and notices for that
plan year), because that is the plan’s most recent complete
plan year. Similarly, if your plan had two plan years
beginning in calendar 2006, the references in these
instructions to the 2006 plan year (and to filings and
notices for the 2006 plan year) should be considered to
refer to the plan’s second 2006 plan year, which is the
plan’s most recent complete plan year.

Penalty; Safe Harbor Rules
If the amount of estimated premium paid by the First
Filing Due Date is less than 100 percent of the flat-rate
amount due for the premium payment year, there may be a
late payment penalty. However, there are “safe harbor”
rules for avoiding the penalty (but not the interest). No
penalty will be charged for the period from the First
Filing Due Date to the Final Filing Due Date if you did
not make an estimated premium payment because you
erroneously reported fewer than 500 participants for the
plan year preceding the premium payment year. In
addition, you can avoid the penalty for the period from the
First Filing Due Date to the Final Filing Due Date if the
estimated premium payment you make by the First Filing
Due Date is at least equal to the lesser of:
(1) 90 percent of the flat-rate amount due for the
premium payment year or
(2) an amount equal to the participant count for the
plan year preceding the premium payment year multiplied
by the 20067 flat premium rate. This test will be met if
the amount paid is sufficient using either the actual
participant count for the plan year preceding the premium
payment year or a smaller count that was erroneously
reported.
End Of Moved Text
For purposes of determining whether a penalty is due,
the participant count “erroneously reported” refers to the
premium filing (or last amended filing) for the plan year
preceding the premium payment year made to PBGC by
the First Filing Due Date for the premium payment year.

Text Moved Here: 3
Amended Filings
If you discover after you have made an estimated
premium filing for the 20067 plan year (but before you
make your final filing) that you have made an error in
your estimated filing, you must make an amended filing to
correct the error. Make a new estimated filing for the
plan year, but designatereport that it asis an amended
filing. (If your amended filing is made on Form 1-ES,
check the amended filing box in the heading of the form.)
Provide the same information as you would for an original
filing, indicating the corrected premium (in item 6, if you
are making a paper amended filing). Claim as credits (in
item 7, if you are making a paper amended filing) the sum
of the credits you previously claimed (in your original
estimated filing) plus the amount you paid with your
original estimated filing. Report the net amount due with
the amended filing (in item 8, if you are making a paper
amended filing). This should equal the difference
between the new total estimated premium due and the new
total credits. (If the amended estimate is lower than the
original estimate, the amount due will be zero.) Submit
your amended estimated filing with payment for any
amount due.
End Of Moved Text
estimated premium filing and payment (if by check, with
your premium form) by hand, mail, commercial delivery
service, or electronically. The discussion below describes
the rules for filings other than electronic filings. You can
find detailed rules on filing methods and on how we
determine your filing date for electronic filings (as well as

Text Moved Here: 2
Note that if you take aan estimated short-year credit
for a short 20067 plan year, as explained under “Credits
and Refunds” below, the amount of the estimated
short-year credit is counted toward meeting the safe
harbor requirement, the same as any other credit. Thus, if
the amount you pay with your estimated filing, plus all
credits, is at least equal to the safe harbor amount, the safe
harbor requirement will be met.

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for other filings) in Part 4000 of our regulations (available
on the PBGC’s Web site, www.pbgc.gov). See p. 11 for
information about how to file electronically using My
PAA, our electronic premium filing method.
For filings other than electronic filings, your filing
date is the date you send your filing, provided you meet
certain requirements that are summarized below. If you
do not meet these requirements, your filing date is the
date we receive your submission. However, if we receive
your submission after 5:00 p.m. (our time) on a business
day, or anytime on a weekend or Federal holiday, we treat
it as received on the next business day. (If you file your
submission by hand, your filing date is the date of receipt
of your hand-delivered submission at the proper address.)
Filings by mail. If you file your submission using the
U.S. Postal Service, your filing date is the date you mail
your submission by the last collection of the day, provided
the submission: (1) meets the applicable postal
requirements; (2) is properly addressed; and (3) is sent by
First-Class Mail (or another class that is at least
equivalent). (If you mail the submission after the last
collection of the day, or if there is no scheduled collection
that day, your filing date is the date of the next scheduled
collection.) If you meet these requirements, we make the
following presumptions:
Legible postmark date. If your submission has a
legible U.S. Postal Service postmark, we presume that the
postmark date is the filing date.
Legible private meter date. If your submission has a
legible postmark made by a private postage meter (but no
legible U.S. Postal Service postmark) and arrives at the
proper address by the time reasonably expected, we
presume that the metered postmark date is your filing
date.
Filings using a commercial delivery service. If you
file your submission using a commercial delivery service,
your filing date is the date you deposit your submission by
the last scheduled collection of the day for the type of
delivery you use (such as two-day delivery or overnight
delivery) with the commercial delivery service, provided
that the submission meets the applicable requirements of
the commercial delivery service and is properly
addressed, and the delivery service meets one of the
requirements listed below. If you deposit it later than that
last scheduled collection of the day, or if there is no
scheduled collection that day, your filing date is the date
of the next scheduled collection. The delivery service
must meet one of the following requirements:
Delivery within two days. It must be reasonable to
expect your submission will arrive at the proper address
by 5:00 p.m. on the second business day after the next
scheduled collection; or
Designated delivery service. You must use a

“designated delivery service” under section 7502(f) of the
Internal Revenue Code (Title 26, U.S.C.). Our website,
www.pbgc.gov, lists those designated delivery services.
You should make sure that both the provider and the
particular type of delivery (such as two-day delivery) are
designated.
Disaster Relief
From time to time, when major disasters occur, the
PBGC grants disaster relief by waiving late filing
penalties for certain plans. Disaster Relief
Announcements are available on the PBGC’s Web site,
www.pbgc.gov. If your plan is covered by a PBGC
Disaster Relief Announcement for this premium filing,
report that fact and follow the instructions in the Disaster
Relief Announcement and the filing instructions to claim
disaster relief. Paper filers should check. Provide any
explanation called for in the Disaster Relief box at the top
of Form 1-ES.
Interest
Text Was Moved From Here: 1
(Under section 4006(a)(3)(A) of ERISA, the flat
premium rate is $19 per participant for single-employer
plans or $2.60 per participant for multiemployer plans.
However, as these instructions were being prepared,
Congress was considering legislation that would change
the flat premium rate. We will make updated information
about the flat premium rate available as we get it: check
our web site (www.pbgc.gov) or call or write us (at the
address and phone numbers in item 4. under
“CONTACTS” on p. 2) for more information.)
(Note: Assuming that the 2006 flat rate
remainsAnnouncement.
Identifying Information
Report the name and address of the plan sponsor and
the name and address of the plan administrator. Report
separately the first line of the address, the second line of
the address, the city, the state, and the zip code. If the
name and address of the plan administrator is the same as
the 2005 flat rate, you will meet the safe harbor
requirement if your estimated premium payment for the
2006 plan year is at least as much as your 2005 flat-rate
premium.)
For purposes of determining whether a penalty is due,
the participant count “erroneously reported” refers to the
premium filing (or last amended filing) for the plan year
preceding the premium payment year made to the PBGC
by the First Filing Due Date.
Text Was Moved From Here: 2

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provision for zero benefits, terminated non-vested
participants are deemed to be cashed out as of the date
specified in the deemed cashout provision or, if no date is
specified, as of the employment termination date. If the
plan provides that zero benefit amounts will be deemed to
be paid as soon as possible, terminated non-vested
participants also will be deemed to be cashed out as of the
employment termination date.
If the plan does not have a separate cashout provision
for zero benefits but does have a mandatory cashout of
small benefit amounts (e.g., benefits less than $5,000),
terminated non-vested participants are deemed to be
cashed out in the same manner as terminated vested
participants. If the plan is silent as to the timing of actual
cashouts of terminated vested participants, the plan is
deemed to read “as soon as practicable” and the
terminated non-vested participants are deemed to be
cashed out immediately upon termination of employment.
If the plan specifies a date as of which actual cashouts of
terminated vested participants take place (e.g., on the first
day of the next month), that rule also would apply to
deemed cashouts of terminated non-vested participants.
These rules do not apply if, despite plan language, the
plan has an obvious pattern or practice of delaying
distributions for long periods of time.
For example, suppose a calendar-year plan provides
that if a participant terminates employment and the
participant’s vested benefit has a value of less than
$5,000, the plan will pay the vested benefit to the
participant in a lump sum as of the first of the month
following termination of employment. Suppose further
that no plan provisions specifically address payment of
benefits upon termination of employment by non-vested
participants. If a participant with a non-vested accrued
benefit terminates employment on December 15, 2005,
the participant will be included in the participant count as
of December 31, 2005 (because the cashout is deemed to
occur on January 1, 2006, the first of the month following
termination of employment). If, as is typically the case
for a calendar year plan, the plan’s premium snapshot date
for 2006 is December 31, 2005, a flat-rate premium must
be paid for this participant for 2006.
ii. Breaks in service. A terminated non-vested
individual ceases to be a participant for premium purposes
when the individual incurs a one-year break in service
under the plan, regardless of the length of the individual’s
absence from employment. For example, suppose that a
calendar-year plan provides that a participant who
performs 500 or fewer hours of service in a service
computation period incurs a one-year break in service for
that computation period. An individual might incur a
one-year break in service before December 31, 2005 (the
premium snapshot date for the 2006 premium) if the

Change of Address and Request to Stop Receipt of
Paper Premium Instructions
at of the plan sponsor, you may report that fact and
give the name and address just once. If the plan sponsor’s
or plan administrator’s name or address has changed, be
sure to indicate the correct address in your filing. If you
are making a paper filing, check the address change box in
item 1 or 2.report that fact.
Report the EIN of the plan sponsor and the Plan
Number (PN) of the plan. If the EIN and PN for this
filing do not both match exactly the EIN and PN for your
last premium filing for this plan, also report both the EIN
and the PN for the last premium filing and report the
effective date of the change in the EIN/PN.
Report the name of the plan and the beginning and
ending dates of the plan year.
Receipt of Paper Instructions
If you do not want to receive paper premium
instructions next year, indicate this in your filing. If you
are making a paper filing, check the box in item 1report
that fact. An election not to receive the paper instructions
does not relieve the plan administrator of the obligation to
file the information called for in the instructions.
However, the PBGC’sNote that My PAA’s data entry and
editing screens provide on-line premium filing
instructions provide guidance for electronic filing without
the need for paper instructions.
Definitions
“Participant” in a plan means an individual (whether
active, inactive, retired, or deceased) with respect to
whom the plan has benefit liabilities.
a. Benefit liabilities are all liabilities with respect to
employees and their beneficiaries under the plan (within
the meaning of Code section 401(a)(2)). Thus, benefit
liabilities include liabilities for all accrued benefits,
whether or not vested. In addition, a plan’s benefit
liabilities include liabilities for ancillary benefits not
directly related to retirement benefits, such as disability
benefits not in excess of the qualified disability benefit,
life insurance benefits payable as a lump sum, incidental
death benefits, or current life insurance protection. (See
Treasury Regulation § 1.411(a)-7(a)(1)(ii).)
b. An individual is not counted as a participant after
all benefit liabilities with respect to the individual are
distributed through the purchase of irrevocable
commitments from an insurer or otherwise. In addition, a
non-vested individual is not counted as a participant after
(1) a deemed “zero-dollar cashout,” (2) a one-year break
in service under plan rules, or (3) death.
i. Cashouts. If the plan has a separate cashout

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individual left employment on February 1, 2005, and did
not perform more than 500 hours of service during a
computation period ending on November 30, 2005, even
though December 31, 2005, comes before the first
anniversary of the individual’s separation from
employment. This individual would not be included in the
participant count for 2006.
If a non-vested individual incurs a break in service in
a service computation period that coincides with the plan
year preceding the premium payment year, we treat the
individual as not being a participant for purposes of
determining the premium for the premium payment year.
For example, suppose a calendar-year hours-of-service
plan requires more than 500 hours of service in a service
computation period to avoid a break in service, and a
non-vested participant in the plan earns 440 hours of
service in the service computation period ending
December 31, 2005. The PBGC would treat the
individual as not being a participant for purposes of the
plan’s 2006 premium. (For more detail, see the
amendment to the premium regulations’ definition of
“participant,” published in the Federal Register on
December 1, 2000, at 65 FR 75160.)
c. Beneficiaries and alternate payees. Beneficiaries
and alternate payees are not counted as participants.
However, a deceased participant will continue to be
counted as a participant if there are one or more
beneficiaries or alternate payees who are receiving or
have a right to receive benefits earned by the participant.
“Plan sponsor” means the employer(s), employee
organization, association, committee, joint board of
trustees, or other entity that establishes or maintains a
plan.
“Plan administrator” means the plan administrator
(person or entity) specifically designated as such by the
terms of the plan or, if no plan administrator is so
designated, the plan sponsor.
Plan mergers and plan consolidations are
transactions in which one or more transferor plans transfer
all of their assets and liabilities to a transferee plan and
disappear (because they become part of the transferee
plan). However, there are important differences between
the two kinds of transactions. In a merger, the transferee
plan is one that existed before the transaction. In a
consolidation, the transferee plan is a new plan that is
created in the consolidation. Thus, the plan that exists
after a consolidation follows the premium filing rules for
new plans. In particular, it need not make an early flatrate premium payment (no matter how many participants
any of the transferor plans had for the prior year(s)), it
may not use the alternative calculation method, and its
filing due date is subject to the special rules for new
plans. On the other hand, the transferee plan in a merger

follows the normal rules for preexisting, ongoing plans.
In a spinoff, the transferor plan transfers only part of
its assets and/or liabilities to the transferee plan. The
transferee plan may be a new plan that is created in the
spinoff, or it may be a pre-existing plan that simply
receives part of the assets and/or liabilities of the
transferor plan.
Transfers From Disappearing Plans
Your estimated premium filing must indicateReport
whether or not a plan other than yours ceased to exist in
connection with any transfer of assets or liabilities from
that plan to your plan since the last premium filing. If so,
check the “Yes” box in item 3(c) (if you are making a
paper filing) and provide the EIN/PN of
For each plan that ceased to exist in connection with
thea transfer of any assets or liabilities from that plan to
your plan. Also provide the effective date and type of
each transfer. The types of transfers are explained above.
The effective date of a transfer is determined based on the
facts and circumstances of the particular situation. (For
transfers subject to section 414(l) of the Code, report the
date determined under 26 CFR 1.414(l)-1(b)(11).)
Example: The merger agreement between Plans A and
B provides that participants of Plan A will cease accruing
benefits under Plan A and begin coverage and benefit
accruals under Plan B as of January 1, 2006, and that the
obligation to pay benefits to Plan A participants will pass
from Plan A to Plan B as of that date. The agreement also
provides that Plan A’s assets will be transferred to Plan
B’s account as soon as practicable. The transfer actually
occurs on February 17, 2006. The since the last premium
filing, report the EIN/PN of the plan, the effective date of
the transfer is January 1, 2006.
If you are making, and whether the transaction
involved was a merger, consolidation, or spinoff.
If you make a paper filing and you need to report
transfers from more than one plan, attach a separate sheet
listing the EIN/PN of each additional plan and the
effective date and type of each transferprovide an
explanation that gives the required information for the
other plans.
You do not need to report any transfer unless the
transferor plan ceased to exist in connection with the
transfer — i.e., transferred all of its assets and liabilities
to your plan or to two or more plans including your plan.
You also do not need to report a transfer if you have no
reasonable way of determining whether or not the
transferor plan ceased to exist in connection with the
transfer.
Information About Exemption From Electronic Filing
(paper filers only)

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If you make a paper filing, report whether or not
PBGC has granted your plan an exemption from the
requirement to make this filing electronically.
If you do not have an exemption but you choose to
make a paper filing in anticipation of an exemption,
provide an explanation. Either indicate when you
submitted the exemption request to which PBGC has not
yet responded, or attach your exemption request.
If you do not receive the anticipated exemption, your
paper filing will not satisfy the electronic filing
requirement. Failure to comply with the electronic filing
requirement without an exemption is subject to penalty
under section 4071 of ERISA.

plan year);
• a short year created by distribution of plan assets
pursuant to plan termination; or
• a short year created by the appointment of a trustee
for a single-employer plan under ERISA section 4042.
The proration is based on the number of full and
partial months in the short plan year. Alternatively, you
may pay a full year’s premium and either (1) request that
the PBGC compute and pay a partial refund or (2) claim a
credit in the next year’s premium filing. (No premium
proration is allowed where a plan disappears by merger or
consolidation into another plan.)
Estimated premium payments may also be prorated in
the same way as final premiums. The short year need not
have ended by the time you pay a prorated premium, but if
the plan year turns out to be longer than you anticipated,
you will have to make up any premium underpayment
(which will be subject to interest and penalties).
However, there is a penalty safe-harbor rule for
estimated flat-rate premium payments that are prorated for
a short plan year resulting from a change in plan year.
The safe harbor applies where the amendment changing
the plan year has been adopted, but the short year has not
ended, by the First Filing Due Date, and later events result
in a plan year longer than anticipated because the plan
year change does not take place. Any penalty arising
from reliance on the amendment is waived for the period
from the First Filing Due Date to the Final Filing Due
Date. (There is no waiver for interest.)
To pay a prorated estimated premium, you first
determine
Information About Payment Due PBGC
If the estimated premium without proration, then
subtract a credit that brings the premium down to the
prorated amount:
(1) Report (in item 6 of Form 1-ES, if you are making
a paper filing) your estimated flat-rate premium,
calculated as if there were no short-year proration.
(2) Multiply that amount by the following fraction:

Information About Estimated Participant Count and
Premium
Report your estimated participant count for the plan
year.
Report whether your plan is a single-employer plan
subject to the $31 flat premium rate or a multiemployer
plan subject to the $8 flat premium rate.
Report your plan’s estimated flat-rate premium, equal
to the estimated participant count multiplied by the flat
premium rate.
Credits; Proration for Short Plan Years
In general
You may claim as a creditReport the credits you are
entitled to claim against your estimated premium: (1) any
available credit from item 17 of your 2005 Form 1-EZ or
Form 1 (or from an equivalent electronic filing)your 2006
final premium filing, (2) any estimated short-year credit
(as explained in the following paragraphs), and (3) any
other available credit. If you are making a paper filing,
claim the amount of any credit you are entitled to in item
7 of Form 1-ES. You must provide an explanation of any
credit you claim, other than a credit from item 17 of your
2005 Form 1-EZ or Form 1 (or from an equivalent
electronic filing). If you are making a paper filing, attach
the explanation to Form 1-ES.your 2006 final premium
filing.

12 minus number of months in short year
12

Proration for short plan years
PBGC rules allow premium payers to pay a prorated
premium for certain short plan years:
• a short first year of a new or newly covered plan;
• a short year created by an amendment that changes
the plan year (but note that an amendment is not
considered to change the plan year if the plan merges into
or consolidates with another plan or otherwise ceases its
independent existence either during the short plan year or
at the beginning of the full plan year following the short

In determining the numerator of the fraction, any partial
month in the short plan year must be counted as a full
month.
(3) Report as a credit against yourequals or exceeds
the credits, subtract the credits from the estimated
premium (in item 7, if you are making a paper filing) the
result from step (2) (plus any other available credit).
(4) Subtract the step (3) amount from the step (1)
amount and report the result as the net estimated premium
owed (in item 8, if you are making a paper filing). If your

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total credits (including any credit from item 17 of your
2005 Form 1-EZ or Form 1 (or from an equivalent
electronic filing) and any estimated short-year credit) are
greater than your estimated premium (calculated as if
there were no short-year proration), report zero as the net
premium owed.
For example, suppose the plan year of your singleemployer plan has been changed by amendment from a
calendar year to a year beginning July 15, effective July
15, 2006. Assume that you choose to pay an estimated
flat-rate premium for the plan year beginning January 1,
2006, based on your 2005 participant count of 600. Thus
your estimated flat-rate premium, calculated as if there
were no short-year proration, would be $11,400payment
due PBGC. This is the amount of estimated flat-rate
premium, calculated as if there were no short-year
proration, that you would report for the plan year
beginning January 1, 2006. If you choose to prorate your
estimated premium, you would determine your short-year
credit by multiplying $11,400 by 5/12. (The number of
full and partial months in your short year — i.e., January
through July of 2006 — is 7, so the numerator of the
fraction is 5 — i.e., 12 minus 7.) This gives you a
short-year credit of $4,750 (for the five months of August
through December of 2006). (You would need to provide
an explanation of the short year proration in your
estimated premium filing.) Assuming you have no other
credits, you would pay $6,650 (i.e., $11,400 minus
$4,750) as your estimated premium.

premium forms. Do not use any printing options, such as
“Fit to Page,” that may tend to enlarge or reduce the size
of the image. Please make sure no part of the form is
missing after it is printed.
If More Than One Plan Year Begins in 2005 or 2006
References in these instructions and on Form 1-ES to
the 2005 plan year (and to filings and notices for the 2005
plan year) should be considered to refer to your plan’s
most recent complete plan year. For example, a plan with
a short plan year could have two plan years beginning in
calendar 2006. When such a plan makes its premium
filing(s) for its second 2006 plan year, the references in
these instructions and on Form 1-ES to the 2005 plan year
(and to filings and notices for the 2005 plan year) should
be considered to refer to the plan’s first 2006 plan year
(and to filings and notices for that plan year), because that
is the plan’s most recent complete plan year. Similarly, if
your plan had two plan years beginning in calendar 2005,
the references in these instructions and on Form 1-ES to
the 2005 plan year (and to filings and notices for the 2005
plan year) should be considered to refer to the plan’s
second 2005 plan year, which is the plan’s most recent
complete plan year.
Payment Instructions for Paper Filers
If you file on Form 1-ES, indicate in item 8(b)amount
due by paper check or electronically. Report whether you
are paying your estimated premium byby paper check or
electronic transfer. If you pay by check, write the plan’s
EIN/PN (from item 3(a) and (b) of the form) and the date
the premium payment year commenced (PYC) on the
check and send the check with the Form 1-ES. If you pay
by electronic transfer, make the transfer as described in
item 4.d. under “CONTACTS” on p. 2.
Report the EIN/PN from item 3(a) and (b), and the
date the premium payment year commenced (PYC), in the
payment ID line of the electronic transfer in the format
“EIN/PN: XX-XXXXXXX/XXX PYC: MM/DD/YY.”
To ensure proper credit, you must file a separate Form
l-ES and make a separate estimated premium payment for
each planelectronically. Do not combine estimatedthe
premiums for different plans in one payment. Send the
completed Form l-ES to the address in item 3.a. or 3.b.
under “CONTACTS” on p. 2.

Text Was Moved From Here: 3
Printing or Copying Premium Forms
The premium forms are in Optical Character
Recognition (OCR) format. This enables theyou owe
PBGC to process your plan information as quickly and
accurately as possible if you make a paper filing. If you
are permitted to make a paper filing, we will accept the
original forms provided in this package; forms provided
by a vendor that has received PBGC approval for an
automated (computer-generated) version of the form; and
forms downloaded from the PBGC website
(www.pbgc.gov). We will also accept photocopies of the
forms; please make sure the copies are clear and properly
aligned on the page so that the OCR equipment can read
them. The forms you file.
You must have original signatures.
To achievepay the best results when printing
computer-generated or downloaded forms, use a laser or
inkjet printer with resolution of 300 DPI (dots per inch) or
higher. Please make sure that you have adequate toner in
your printer cartridge. Thermal or dot matrix (9 or 24
pin) printers are not recommended for printing the

If You Need Additional Paper Forms
To obtain additional sets of the 2006 Form 1-ES or
copies of the 2006 Estimated Premium Payment Package
(or any other PBGC premium forms or instructions), or
for help with questions about filing Form l-ES or making
electronic transfers or with other premium-related
questions or requests, contact us as described in item 4.

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under “CONTACTS” on p. 2.
If you are a pension practitioner serving many
covered plans and wish to receive a bulk shipment of the
Estimated Premium Payment Package and Form 1-ES, use
the order blank on the inside back cover of this Estimated
Premium Payment Package. PBGC’s 2006 forms and
instructions also are available through the offices of the
Employee Benefits Security Administration (EBSA) of
the U.S. Department of Labor listed on the inside back
cover.

may make your estimated filing using the paper form
included with this booklet, but you must check the box in
item 3(d) to indicate that you do not have an exemption,
and you must provide an explanation. Either indicate
when you submitted the exemption request to which the
PBGC has not yet responded, or attach your exemption
request. If you do not receive the anticipated exemption,
your paper filing will not satisfy the electronic filing
requirement.
two or more
Text Was Moved From Here: 4
Addresses for paper filings and related premium
payments are in item 3 under “CONTACTS” on page 2.
plans into one payment.

Additional Instructions for Paper Filers
Clearly print or type information in the boxes. The
plan administrator must sign and date the certification at
the bottom of the form. Beneath the signature line, print
or type the name of the individual who signs and provide
a daytime telephone number.
Your filing should be sent without a cover letter. If
you need to submit additional information with your
filing, it should be in an attachment.

Online Premium Filing with My PAA
1. Introduction to My PAA
My Plan Administration Account (My PAA) is a
secure, Web-based application that enables you to
electronically submit premium filings and payments to
PBGC. Electronic filing of premium information is
required for 2006 plan year filings made on or after July
1, 2006, for plans whose participant count was 500 or
more for the prior plan year. For plan years beginning
after 2006, electronic filing will be required for all plans.
(Payments may stillmandatory. Payments may be made
by non-electronic means.)
Using My PAA, you can easily and accurately submit
any type of PBGC premium filing. At the time of the
publication of this booklet, My PAA offers two
My PAA is accessed through PBGC’s Web site
(www.pbgc.gov). To use My PAA, you must have a My
PAA account (i.e., a user ID and password). Each My
PAA user needs only one account, which can include an
unlimited number of plans. My PAA provides
instructions for creating an account.
My PAA offers three e-filing methods:
! D You can use My PAA’s data entry and editing
screens on which you canto create a filing, route it to
others for review, editing, and e-signatureelectronic
certification, and submit it to PBGC — available for
plan years beginning in 2004 and later.
! An upload feature that you can use to submit to
PBGC filings that were created with compatible
private-sector software — available for plan years
beginning in 2005 and later.
(Check PBGC’s Web site for the latest information
onelectronically to PBGC. Each person who participates
in the electronic filing options available to you.) With
either of these methods, filings reach PBGC in seconds,
rather than days; electronic receipts are provided instantly

Exemption From the E-Filing Requirement
As noted in the introduction on p. 5, the PBGC
expects to publish in early 2006 a final rule making
electronic filing mandatory for 2006 premium filings
made on or after July 1, 2006, for any plan that was
required to pay premiums for 500 or more participants for
the plan year preceding the premium payment year.
For filings made on or after the date when electronic
filing becomes mandatory (expected to be July 1, 2006),
the PBGC may grant an exemption from the requirement
to file electronically for good cause in appropriate
circumstances. The PBGC will weigh each request for
exemption on the basis of the particular facts and
circumstances presented. In order to provide the PBGC
adequate time to review and respond to an exemption
request, the request should be submitted as early as
possible, preferably at least 60 days before the filing due
date. If for some reason an exemption request is not
submitted before the filing due date and a paper filing is
made, an exemption request should accompany the paper
filing.
If you are filing on or after the date when electronic
filing becomes mandatory (expected to be July 1, 2006),
and the PBGC has granted you an exemption from
electronic filing for the 2006 estimated premium
declaration, make your estimated filing using the Form
1-ES included with this booklet. Check the box in item
3(d) to indicate that you have an exemption.
If you are filing on or after the date when electronic
filing becomes mandatory (expected to be July 1, 2006),
and you do not have an exemption but you choose to
make a paper filing in anticipation of an exemption, you

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upon filing submission; plan account histories may be
viewed on line; and premium payments can be sent by one
of three convenient electronic payment methods via My
PAA — ACH, electronic check, or credit card — in
addition to paper check or wire transfer outside of My
PAA.
Additional advantages of using My PAA’s data entry
and editing screens include:
! Filing data validation ensures accuracy.
! Automation features ease filing preparation.
! Using only the Web and e-mail, practitioner teams
can prepare, review, authorize, and submit filings
with payments.
! Practitioners can track multiple plans and filings in
real time.
Also, by setting up an “e-filing team” within My PAA,
you can collaborate online with your colleagues or clients
to prepare, review, authorize, and submit filings with
payments using My PAA’s data entry and editing screens.
Team members electronically “route” filings to each other
for input and authorization.

team as necessary. In addition, the Filing Coordinator has
the ability to “manage” the e-filing team and draft filings
that are in progress in My PAA. If you add other plans to
your account as Filing Coordinator, you will also be able
to perform these same functions for those other plans.
If the plan uses the upload feature to submit to PBGC
premium filings that were created usingrouting, review,
editing, electronic certification, and electronic submission
to PBGC. Each person who participates in the electronic
processing of the filing must have a My PAA account.
! You can use private-sector software, the person
who signs up to be the Filing Coordinator will most
likely be the person who will be uploading the
premium filings. (Anyone with that is compatible
with My PAA to create a filing, and then upload the
filing to PBGC via the My PAA application. The
filing cannot be routed, reviewed, or edited in My
PAA. In most cases, a paper copy or copies of the
filing must be certified outside of My PAA and
retained in plan records. Only the person who
uploads the filing must have a My PAA account can
upload filings for any plan, even a plan that is not in
the person’s account.)
To register in My PAA as a Filing Coordinator, you
must be designated by a plan to be responsible for
coordinating its on-line.
My PAA provides instructions for all three filing
methods.

2. How to Get Started with My PAA
a. Two Ways to Get a My PAA account
To use My PAA, youprocessing of the filing must
have a My PAA account, which gives you a user ID and
password to access My PAA. There are two ways you
can get a My PAA account:
! Establish an account as Filing Coordinator for a
plan that has authorized you to coordinate the plan’s
online filings.
! Accept an invitation from a plan’s Filing
Coordinator to join the plan’s filing team.

My PAA’s Data Entry and Editing Screens
Entering information
My PAA’s data entry and editing screens walk you
through a step-by-step process to create a premium filing.
For example, in the first step you identify the type of
filing to be submitted (estimated or final), the type of plan
(single-employer or multiemployer) for which the filing is
being submitted, and the plan year. Instructions are
provided at each step.
The information entered in each step determines the
content of the successive steps. For example, if the
selections made in the early steps are a final filing for a
single employer plan that is exempt from the variable rate
premium, the later steps will request information about
the nature of the exemption but will not request
information about plan liabilities and assets.
Many of the required mathematical calculations are
automated. For example, My PAA automatically
multiplies your participant count by the applicable flat
premium rate to generate the flat-rate premium.
E-filing team
Multiple people can contribute to a plan’s filing in
My PAA’s data entry and editing screens. For example,
some information might be entered by the plan

Regardless of the electronic filing method the plan
uses to submit premium filings to PBGC (i.e., either using
the My PAA data entry and editing screens or uploading
a.
! You can use private-sector software-prepared
filing), the first step in getting started with My PAA is
for the person who will be acting as the Filing
Coordinator to establish a My PAA account.
b. What is a Filing Coordinator?
If the plan usessoftware that is compatible with My
PAA to create a filing, and then import the filing data into
My PAA’s data entry and editing screens for e-filing, the
Filing Coordinator is the person who sets up the plan
within My PAA and invites others (e.g., plan
administrator, enrolled actuary) to join the plan’s e-filing

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administrator and other information by the plan actuary.
The people authorized to contribute to a plan’s premium
filing in My PAA’s data entry and editing screens are
those who have the plan in their My PAA accounts, and
are referred to as the plan’s “e-filing team.”
Routing filings
Filings in progress can be routed among e-filing team
members through My PAA for input, review, editing, or ecertification of information, authorization of e-payment,
and submission to PBGC. The person routing the filing to
another member of the e-filing team can provide
comments and instructions for the person to whom the
filing is being routed. My PAA sends that person an
e-mail notice (with the comments and instructions) stating
that the filing has been routed for the recipient’s action
and that the recipient is now “holding” that filing. After
all information has been provided and certified, and epayment (if any) has been authorized, the filing can be
electronically submitted to PBGC.

When you register to use My PAA, you will provide
information about yourself and one plan for which you
will be the Filing Coordinator. After you complete the
registration process, you will have a My PAA account that
will include the plan about which you provided
information when you registered.
Your My PAA account will include the following
information:
! Your name and e-mail address;
! The User ID and Password you will use to log in to
My PAA;
! The pension plan(s) for which you contribute filing
information (you can add other plans to your account
once you complete registration for the first plan);
! The permissions, or abilities, you have for each of
these plans; and
! A security key (a secret question and answer
combination that only you know) that you will use to
complete certain transactions in My PAA, such as
signing a filing.

Using Private-Sector Software With My PAA
Compatibility with My PAA
You can use private-sector software to prepare a
premium e-filing, but the software you use must be
compatible with My PAA. That means that the software
must be able to place your filing in an electronic file that
is in “XML” format and meets PBGC specifications. The
specifications are posted on PBGC’s Web site
(www.pbgc.gov). Private-sector software providers and
developers submit to PBGC sample filings in XML
format for PBGC review and assignment of vendor
numbers; you should check with your software provider
or developer to find out whether your software is capable
of creating an XML file in the proper format for use with
My PAA. If your compatible private-sector software
permits, you can create batch files containing more than
one premium filing.
Once a person has been designated to be the Filing
Coordinator for a plan, he or she registers to use My PAA
as described in c. below. If you will serve as the Filing
Coordinator for several plans, you will be able to add
other plans to your account (see e. below) after you
complete the registration process for the first plan. You
need only one account, to which you can add an unlimited
number of plans.
Note that if you will not be the Filing Coordinator,
then you should not register to use My PAA as described
in c. below. You should wait until you receive an e-mail
from My PAA on behalf of the Filing Coordinator with
instructions on how to register (see d. below).

To register for a My PAA account as the Filing
Coordinator for a plan:
1. Access PBGC’s Web site (www.pbgc.gov) and
find the page that gives new users more information
and the ability to sign up for My PAA.
2. Read through the introduction information
provided and go to the Filing Coordinator sign-up
page.
3. Enter and submit the following information:
! Your e-mail address;
! Your employer’s name and contact
information;
! The name and contact information of your
plan’s (or one of your plans’) plan administrator
and plan contact; and
! Information from the plan’s last for use with
My PAA.
Importing a filing
A premium filing (the participant count reported and
the final premium due after credits were applied).
4. Receive your temporary user ID and password via
e-mail and follow instructions to establish your
permanent user ID and password.
5. When you are finished, you will see your “home
page” that will list the plan about which you provided
information when you registered.
6. Once you have registered to use My PAA, you can:
!Proceed to d. where you will set up the team of
professionals who will use My PAA’s data entry
and editing screens to contribute to the plan’s
filing or will uploadthat has been prepared with

c. Establishing a My PAA account as Filing Coordinator

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compatible private-sector software-prepared
premium filings for direct submission to PBGC;
or
! Proceed to e. to add other pension plans to
your account for which you are the Filing
Coordinator.

more “e-filing permissions,” which determine the
e-filing tasks that each person will be allowed to
perform for the plan. These tasks include:
! Providing a plan administrator signature for an
e-filing;
! Providing an enrolled actuary signature for an
e-filing;
! Providing payment authorization for an
e-filing;
! Electronically submitting e-filings with
e-payments to PBGC; and
! Viewing the plan’s account history on line.
In addition, each filing team member (regardless of
“e-filing permissions”) will be able — like a Filing
Coordinator — to upload premium filings prepared
with private-sector software for any plan.

d. Organizing an E-Filing Team
The completion of a typical filing, including
certifications and payment authorizations, often requires
input from two or more people. Where paper filings
would be routed from person to person within an office or
mailed between offices, e-filings prepared using My
PAA’s data entry and editing screens can be accessed
through My PAA by anyone who has been authorized to
do so.
A group of people that can use My PAA to provide
input for a specific plan’s premium filings is called that
plan’s “e-filing team.” E-filing teams are established by
the Filing Coordinator.
Once a Filing Coordinator registers to use My PAA,
he or she can invite other people to use My PAA to
contribute to premium filings prepared for the plan
withsoftware can be “imported” into My PAA’s data entry
and editing screens. Using My PAA, the That means that
the information in the filing is placed into the data entry
and editing screens and can then be electronically routed,
reviewed, edited, certified, and submitted to PBGC as
described above. To import a filing for a plan, the plan
must be in your My PAA account. My PAA provides
instructions for importing filings.
Uploading a filing
A premium filing that has been prepared with
compatible private-sector software can also be “uploaded”
through My PAA. That means that the filing is submitted
directly to PBGC. An uploaded filing cannot be reviewed
or edited in My PAA. To upload a filing for a plan, the
plan need not be in your My PAA account, but you must
have a My PAA account with at least one plan in it. You
must electronically certify in My PAA that you have
authority to submit the filing for the plan, but in most
cases the information in the filing must be certified on
paper outside My PAA, and the certified information must
be retained in plan records. (The plan administrator’s (or
enrolled actuary’s) certification can be made on line if it
is the plan administrator (or enrolled actuary) who
uploads the filing.) My PAA provides instructions for
uploading filings and for certifying the information in
uploaded filings.

To invite other people to be on your plan’s e-filing
team:
1. Access the My PAA page on PBGC’s Web site
(www.pbgc.gov) and enter your user ID and
password.
2. Click the “Invite a Practitioner” button next to
the applicable plan.
3. Enter and submit the following information for
the person you are inviting:
! First and last name;
! Phone number;
! E-mail address; and
! Permissions that person should have for the
plan.
4. Click the “Invite Practitioner” button.
5. My PAA will send that person an e-mail to tell
them that they have been invited to contribute to
your plan’s premium filings.
If the invitee does not already have a My PAA
account, the e-mail will include instructions on how to
establish a My PAA account. When the account is
established, the plan for which the person was invited
will be listed on the “home page.” If the invitee
already has a My PAA account, the plan will be listed
on the “home page” the next time he or she accesses
My PAA.
e. Adding Additional Plans to Your Account
Once you have registered to use My PAA (either
by registering as a Filing Coordinator or by being
invited by a Filing Coordinator), you can add other
plans to your account. You should only add plans for
which you will fulfill the role of the Filing
Coordinator. If you are not the Filing Coordinator

Filing Coordinator enters information for each person
who is to be added to the team, assigning them one or

-20-

A central role in the e-filing process is played by the
“filing coordinator,” who is the person designated by the
plan or plan sponsor to be responsible for coordinating the
plan’s on-line premium filing. The filing coordinator for
a plan, that plan can only be added to your account when
the Filing Coordinator invites you to join that plan’s
e-filing team.

b. Routing, reviewing, and signing the e-filing
Once a draft e-filing is started, e-filing). My PAA
provides instructions for becoming a plan’s filing
coordinator, adding e-filing team members can
electronically “route” it to each other so that individual
contributions can be made to it. The person routing the
filing to another member of the e-filing team can include
comments and instructions for the person to whom the
filing is being routed.
When a filing is routed to another person, My PAA
will send that person an e-mail (with instructions if
entered) notifying them that they have been routed a filing
requiring them to take action and that they are now
“holding” that filing. Only the team member who “holds”
a filing is able to take action on it. Actions include
editing the filing, signing it as a plan administrator or
enrolled actuary, authorizing payment for it, and
submitting it to PBGC.
All signatures and payment authorizations for an
e-filing are acquired electronically from appropriate
e-filing team members. Once a draft e-filing is created,
My PAA will list the required signature(s) and payment
authorization that must be obtained before it can be
submitted to PBGC. Those e-filing team members who
have been granted permission by the Filing Coordinator to
electronically sign the e-filing or electronically authorize
payment for it will do so from within My PAA.
Note that the Filing Coordinator has the option of
taking back possession of an e-filing from any of the other
team members if the Filing Coordinator believes this is
necessary.

To add each additional plan:
1. Access the My PAA page on PBGC’s Web site
(www.pbgc.gov) and enter your user ID and
password.
2. Click the “Add Plan as Filing Coordinator” link in
the Plans section of your home page.
3. Complete the information requested, for example,
about the plan (the participant count and amount paid
on the last filing), is the one who adds that plan to a
person’s account and assigns each member of the
plan’s e-filing team one or more filing roles, such as
the authority to certify a filing (e.g., as the plan
administrator, and plan contact.
4. If appropriate, invite others to contribute to each
plan’s premium filings by clicking the “Invite a
Practitioner” button for each person and completing
the information requested.
3. How Filing Team Members Use My PAA’s Data
Entry and Editing Screens to Prepare and Submit
Premium E-Filings and E-Payments
a. Initiating a draft e-filing
Once the Filing Coordinator has set up the plan’s
e-filing team, any team member can initiate a draft e-filing
for the plan using My PAA’s data entry and editing
screens. My PAA will walk you through a step-by-step
process to create this draft. On the first step, you will
identify the type of filing to be submitted (estimated or
final) as well as the type of plan (single-employer or
multiemployer) for which the filing is being submitted.
The information entered in each step determines the
content of the successive steps. For example, if the
selections made on the early steps are a final filing for a
single employer plan that is exempt from the variable rate
premium, the later steps will request the same information
as the paper Form 1-EZ.

c. Selecting an electronic payment method
If the premium filing to be submitted to PBGC
includes a premium amount due, you must indicate how
payment will be made from this list of alternatives:
! Pay online using My PAA.
! Pay with a paper check.
! Pay with an electronic funds transfer outside of My
PAA.
If you choose to pay online using My PAA, you can
use one of the following, assigning roles, etc.
Payment Options
Payment within My PAA
If you owe a premium, you can pay it using My PAA.
My PAA offers three electronic payment methods:

The person who starts the e-filing need not enter all of
the information requested. That person should only
complete as much information as possible and then save
the draft e-filing. Any missing information can be entered
later by the appropriate person (e.g., the actuary).

! Automated Clearing House (ACH) — This
payment method involves the electronic transfer of

-21-

funds from an account that you specify to a PBGC
account. You specify the account by entering theyour
account number and bank routing codenumber.

All of the following conditions must be met before
My PAA will allow the Filing Coordinator or the person
authorized to submit an e-filing as the plan administrator
to electronically submit an e-filing and e-payment (if one
is being made) to PBGC:
! All required information has been entered into the
e-filing;
! An e-filing team member with plan administrator
permission has provided his or her electronic
signature for the e-filing;
! If a payment is being made through My PAA, an
e-filing team member with permission to authorize
premium e-payments has provided his or her
electronic authorization to make the premium
payment; and
! If appropriate, an e-filing team member with
enrolled actuary permission has provided his or her
electronic signature for the e-filing.

! Electronic Ccheck — This is the electronic
equivalent to writing a paper check to PBGC. It
involves entering the check number of a (voided)
paper check, theyour account number, and theyour
bank routing number to conduct an electronic transfer
of funds. Funds are transferred from the plan
sponsor’s checking account to a PBGC account.
Credit Card.
! Credit card — My PAA currently accepts Visa and
MasterCard as payment options. Please note that
when you use a credit card to pay a premium, you will
be charged aA convenience fee (which is passed on to
the credit card processor) of approximately 3.04
percent of the total premium amount and that there is
a $99,999.99 limitis added to a premium payment
made by credit card. The maximum allowable credit
card payment is $99,999.99 (including the
convenience fee).

e. Receiving an online receipt
Once an e-filing and any associated e-payment are
submitted to PBGC, My PAA will display an electronic
receipt. This receipt includesfilings (see item 3.a. and b.
under “CONTACTS” on p. 2). My PAA provides you
with a voucher to send with your check to help PBGC
match your check with your filing.

Whichever one of the three e-payment methods is
selected, premium payment funds are securely transferred
through the Internet when the e-filing is submitted to
PBGC.
If you choose to pay the premium outside of My PAA,
either by electronicPayment outside My PAA
Payment outside My PAA is permitted for any filing
and is required for filings in a batch upload. The options
are:
! Electronic funds transfer or by paper check, My
PAA will give you payment instructions (including a
voucher to send in with your paper check). As
always, it is very important to include the plan’s(EFT)
via Automated Clearing House (ACH) or Fed wire —
You arrange for payment to be electronically
transferred by providing your bank with PBGC’s EFT
information (see item 3.d. under “CONTACTS” on p.
2). You should also specify the EIN/PN and plan year
commencement (PYC) date with these payments
outside of My PAA so your payment can be correctly
tied to yourfor the filing in the reference instructions
for the transfer.
! Paper check — You should specify the EIN/PN
and plan year commencement (PYC) date for the
filing on the check and send it to the filing address for
paper premium filing.

Other Important My PAA Features
Filing receipts
My PAA gives you a filing receipt. For a filing
submitted from My PAA’s data entry and editing screens
(including a filing imported into My PAA), the filing
receipt shows the date and time the e-filing was
receivedof receipt by PBGC, a confirmation number, and
data entered into the e-filing. This online receipt can be
accessed in My PAA by any e-filing team member.
(Note: The “Received Date and Time” that appears on the
receipt is the exact moment that the e-filing’s data “hits”
PBGC’s server in Washington, D.C. Rarely will it take
more than a few minutes for this data to hit our server
after being submitted.)
4. How a Person With a My PAA Account Uploads a
Premium Filing Prepared With Private-Sector
Software
a. Requirements to upload premium filings prepared with
private-sector software
If you use a private-sector software program to create
a premium filing, you can use My PAA to upload the
filing directly to PBGC electronically via the Internet.

d. Submitting the completed e-filing with payment

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For you to do this:
1. You must have a My PAA account (i.e., a user ID
and password — see 2. above);
2. The private-sector software program you are using
must be able to save your premiumall of the
information submitted in the filing. For an upload,
the filing receipt shows the date and time of receipt by
PBGC, a confirmation number, and the name of the
uploaded XML file, but does not show any of the
filing information in a PBGC-compatible electronic
format; and
3. You must be qualified to certify the filing
according to PBGC requirements (see d. below).
Once you have an account, you can upload a filing for any
plan (whether or not it is in your My PAA account) as
long as you meet the other requirements listed above.

PAA will also prompt you for other information.
d. Certifying an uploaded premium filing
When you have selected or entered the XML file
name and other information for the upload, My PAA will
take you to a certification screen. You must be authorized
to submit to the PBGC every filing that you upload. The
plan administrator of each plan for which a filing is
uploaded must certify the uploaded information. In some
cases, an enrolled actuary must also certify the
variable-rate premium information in an uploaded filing.
The certification screen and accompanying instructions
will explain the certification requirements. The plan
administrator and enrolled actuary must make their
certifications in accordance with those requirements. The
requirements are also posted on the PBGC’s Web site
along with copies of the PBGC’s paper forms and
instructions booklets.

b. Preparing a premium filing with private-sector
software to upload through My PAA
In order to be able to upload a premium filing through
My PAA, the filing must be contained in an electronic file
that is in “XML” format and meets PBGC specifications.
The specifications are posted on the PBGC’s Web site
(www.pbgc.gov). Private-sector software providers and
developers submit to PBGC sample filings in XML
format for PBGC review and assignment of approval
numbers; you should check with your software provider
or developer to find out whether your software is capable
of creating an XML file in the proper format for upload to
the PBGCthe uploaded file.
Account history
A member of a plan’s e-filing team may, if authorized
by the filing coordinator, view the plan’s account history
on-line through My PAA.
When you use private-sector software to create a
premium filing, follow PBGC’s premiumInstructions
My PAA provides full filing instructions as well as
the user instructions for the private-sector software you
are using. Once the filing has been prepared, it must be
saved electronically. Follow the user instructions for the
private-sector software that tell you how to put the filing
information into an electronic file that meets PBGC’s
specifications.

e. Selecting a payment method
When you upload a premium filing via My PAA, you
are given the same options for payment of the premium as
when you use My PAA’s data entry and editing screens to
create a filing. See 3.c. above.
f. Receiving an online receipt
Once you upload your filing, My PAA gives you an efiling receipt that contains a confirmation ID and the date
and time PBGC received your filing. In addition, this
receipt shows the name of the XML file you uploaded and
information about the file that you entered when it was
uploaded. Note that this receipt does not show the filing
information that was contained in the uploaded electronic
file.
5. About My PAA Accounts
Each individual who registers as a Filing Coordinator
or becomes a filing team member for one or more plans
has a My PAA account that is tied to his or her e-mail
address. My PAA accounts are established only once, but
information can be added to them as needed.
There are two ways that a My PAA account can be
established:
! If an individual is a plan’s Filing Coordinator, that
individual’s account is established as a result of
registering to use My PAA. Filing Coordinators are
the individuals responsible for coordinating a plan’s
premium e-filings.
! An individual will establish a personal account if

c. Uploading a premium filing through My PAA
To upload your completed premium filing, log on to
My PAA and go to the “Uploaded Software-Prepared
Filings” section of your My PAA home page. Clicking
the “Upload Fully Prepared Filing” button will take you to
a screen where you will enter the name of or select the
XML file containing the filing you are uploading. My

-23-

invited by a plan’s Filing Coordinator to join that
plan’s e-filing team. The individual’s account is
established when the individual accepts the Filing
Coordinator’s invitation and completes the first-time
log-in process. If you have not been selected to serve
as a Filing Coordinator, but you anticipate using My
PAA as a member of an e-filing team, you must wait
for a Filing Coordinator to invite you to register for an
account.
Every individual’s personal account functions the
same way, despite the way it was established. Every
individual’s personal account keeps track of the following
information:
! The individual’s log-in information (user ID and
password).
! The individual’s security key (a secret question /
secret answer combination).
! The names of the plan or plans for which the
individual serves as an e-filing team member. An
individual can serve as an e-filing team member for an
unlimited number of plans. Since personal accounts
are established only once, an individual does not
establish a new account for each plan to which the
individual will make a contribution. Rather, the
additional plans for which the individual becomes an
e-filing team member are simply added to the

individual’s existing account.
! The e-filing permissions that the individual has for
each of his or her plans. An individual’s e-filing
permissions determine what e-filing tasks the
individual can perform using My PAA’s data entry
and editing screens as a member of each e-filing team
in which the individual participates. An individual’s
e-filing permissions may be different for each of the
individual’s plans. For example, an individual may
have permission to sign e-filings and approve
e-payments as a member of Plan A’s e-filing team, but
only have permission to approve e-payments as a
member of Plan B’s e-filing team.
6. Questions about My PAA?
nd help screens.
For More Information
If you have questions about e-filing with My PAA,
please send an e-mail message to [email protected] or
call PBGC’s toll-free practitioner number,
1-800-736-2444, and select the “premium” option. Note:
TTY/TDD users may call the Federal Relay Service
toll-free at 1-800-877-8339 and ask to be connected.

To get started using My PAA, please visit PBGC on the Web at www.pbgc.gov.

-24-

EMPLOYEE BENEFITS SECURITY ADMINISTRATION OFFICES
In addition to being able to obtain PBGC premium forms and instructions from the PBGC (see item 4. under
“CONTACTS” on p. 2), you may obtain our forms and instructions through the following offices of the Employee
BenefitsSecurityBenefits Security Administration (EBSA) of the U.S. Department of Labor:
CALIFORNIA
San Francisco 94105
71 Stevenson Street
Suite 915
(415) 975-4600

ILLINOIS
Chicago 60606
200 West Adams Street
Suite 1600
(312) 353-0900

MICHIGAN
Detroit 48226-3211
211 West Fort Street
Suite 1310
(313) 226-7450

Pasadena 91106
1055 E. Colorado Boulevard
Suite 200
(626) 229-1000

KENTUCKY
Fort Wright 41011-2664
1885 Dixie Highway
Suite 210
(859) 578-4680

MISSOURI
Kansas City 64105-5148
1100 Main Street
Suite 1200
(816) 426-5131

MARYLAND
Silver Spring 20910
1335 East West Highway
Suite 200
(301) 713-2000

St. Louis 63103
1222 Spruce Street
Room 6310
(314) 539-2693

FLORIDA
Plantation 33324
8040 Peters Road
Building H, Suite 104
(954) 424-4022
GEORGIA
Atlanta 30303
61 Forsyth Street SW
Suite 7B54
(404) 562-2156

MASSACHUSETTS
Boston 02203
JFK Building
Room 575
(617) 565-9600

PENNSYLVANIA
Philadelphia 19106-3317
Curtis Center
170 S. Independence Mall West
Suite 870 West
(215) 861-5300
TEXAS
Dallas 75202-5025
525 South Griffin Street
Room 900
(214) 767-6831
WASHINGTON
Seattle 98101-3212
1111 Third Avenue
Suite 860
(206) 553-4244

NEW YORK
New York City 10004
33 Whitehall Street
Suite 1200
(212) 607-8600

PBGC PREMIUM PACKAGES - BULK MAILING ORDER FORM
We will mail a bulk order of forms to those pension practitioners who need many copies. We will also provide
forms for filing for previous plan yearsMATERIALS — ORDER FORM
Prior years’ premium materials can be obtained from PBGC by using this order form. Please check one or more of the following and record your
name and address:
Send 2006 Estimated Premium Payment Package (25 copies of the form and 1 set of instructions).
Send 2006 Premium Payment Package (50 copies of the forms and 1 set of instructions).
Send Estimated Premium Payment Package for filing year ___________. Number of packages needed ____________.
Send Premium Payment Package for filing year ___________. Number of packages needed ____________.

Stop sending bulk packages. They are no longer needed.
Name:

________________________________________________

Address:

________________________________________________ Or mail it to:

Fax this form to: (202) 326-4250

________________________________________________
________________________________________________

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Pension Benefit Guaranty Corporation
Dept. 77840
P.O. Box 77000
Detroit, MI 48277-0840

PENSION BENEFIT GUARANTY CORPORATION
Dept. 77430
P.O. Box 77000
Detroit, MI 48277-0430

PRESORTED STANDARD
POSTAGE AND FEES
PAID PBGC
Permit No. G-92

O fficial Business
Penalty for private use, $300

Address Service Requested

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