# Federal Register #2026-21189

PBGC Seeks Comments on Proposed Changes to Special Financial Assistance Information Collection

**Buyer:** Pension Benefit Guaranty Corporation
**Posted:** October 16, 2026
**Respond By:** December 15, 2026
**Identifier:** 2026-21189

PBGC is seeking public comments on proposed changes to its Special Financial Assistance information collection; this is not a procurement.
- **Government buyer:** Pension Benefit Guaranty Corporation (PBGC), Office of the General Counsel.
- **Proposed information collection:** Annual Statements of Compliance (ASOCs) from plans receiving Special Financial Assistance.
  - Proposed submissions would include investment policies or guidelines, relevant fiduciary committee minutes and investment reports, missing-participant information and locating procedures, and disclosure of criminal violations affecting the plan.
  - Filers may provide relevant excerpts and redact specified material; if responsive materials do not exist, they must provide a statement to that effect.
- **Estimated annual burden:** 175 plan sponsors filing ASOCs; an average of 7 hours and $4,400 per filing. For the full information collection, PBGC estimates 1,242.6 annual hours and $807,000 in annual burden costs.
- **OEMs and vendors:** None identified; no products or procurement services are requested.

### Description

The Pension Benefit Guaranty Corporation (PBGC) intends to request a three-year extension, with modifications, of OMB approval for information collection under its special financial assistance (SFA) regulation. The collection supports PBGC’s administration of the SFA program and includes the Annual Statement of Compliance filed by plans receiving SFA. Proposed changes would require additional documentation on investment policies, fiduciary committee meetings and investment materials, as well as data and procedures concerning missing participants. Comments are due December 15, 2026.

[View original listing](https://www.federalregister.gov/documents/2026/10/16/2026-21189/proposed-submission-of-information-collection-for-omb-review-comment-request-special-financial)