Notice2026-03800
Submission of Information Collection for OMB Review; Comment Request; Annual Reporting (Form 5500 Series)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
February 26, 2026
Issuing agencies
Pension Benefit Guaranty Corporation
Abstract
The Pension Benefit Guaranty Corporation (PBGC) is requesting that the Office of Management and Budget (OMB) extend approval under the Paperwork Reduction Act of a collection of information on Annual Reporting (OMB control number 1212-0057, expires March 31, 2026). This notice informs the public of PBGC's request and solicits public comment on the collection of information.
Full Text
<html>
<head>
<title>Federal Register, Volume 91 Issue 38 (Thursday, February 26, 2026)</title>
</head>
<body><pre>
[Federal Register Volume 91, Number 38 (Thursday, February 26, 2026)]
[Notices]
[Page 9661]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03800]
=======================================================================
-----------------------------------------------------------------------
PENSION BENEFIT GUARANTY CORPORATION
Submission of Information Collection for OMB Review; Comment
Request; Annual Reporting (Form 5500 Series)
AGENCY: Pension Benefit Guaranty Corporation.
ACTION: Notice of request for extension of OMB approval of information
collection.
-----------------------------------------------------------------------
SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is requesting
that the Office of Management and Budget (OMB) extend approval under
the Paperwork Reduction Act of a collection of information on Annual
Reporting (OMB control number 1212-0057, expires March 31, 2026). This
notice informs the public of PBGC's request and solicits public comment
on the collection of information.
DATES: Comments must be submitted by March 30, 2026 to be assured of
consideration.
ADDRESSES: Written comments and recommendations for the proposed
information collection should be sent within 30 days of publication of
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.
Comments received will be posted without change to PBGC's website,
<a href="http://www.pbgc.gov">www.pbgc.gov</a>, including any personal information provided. Do not
submit comments that include any personally identifiable information
(such as name, address, or other contact information) or confidential
business information that you do not want publicly disclosed. Comments
may be submitted anonymously.
A copy of the request will be posted on PBGC's website at
<a href="http://www.pbgc.gov/prac/laws-and-regulation/federal-register-notices-open-for-comment">www.pbgc.gov/prac/laws-and-regulation/federal-register-notices-open-for-comment</a>. It may also be obtained without charge by writing to the
Disclosure Division (<a href="/cdn-cgi/l/email-protection#197d706a7a75766a6c6b7c59697b7e7a377e766f"><span class="__cf_email__" data-cfemail="9ffbf6ecfcf3f0eceaedfadfeffdf8fcb1f8f0e9">[email protected]</span></a>), Office of the General
Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW,
Washington, DC 20024-2101; or, calling 202-229-4040 during normal
business hours. If you are deaf or hard of hearing, or have a speech
disability, please dial 7-1-1 to access telecommunications relay
services.
FOR FURTHER INFORMATION CONTACT: Jose Singer-Freeman (<a href="/cdn-cgi/l/email-protection#fe8d9790999b8cd3988c9b9b939f90d094918d9bbe8e9c999dd0999188"><span class="__cf_email__" data-cfemail="88fbe1e6efedfaa5eefaedede5e9e6a6e2e7fbedc8f8eaefeba6efe7fe">[email protected]</span></a>), Attorney, Office of the General Counsel,
Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington,
DC 20024-2101, 202-229-5432. If you are deaf or hard of hearing, or
have a speech disability, please dial 7-1-1 to access
telecommunications relay services.
SUPPLEMENTARY INFORMATION: The Pension Benefit Guaranty Corporation
(PBGC) is requesting that the Office of Management and Budget (OMB)
extend its approval under the Paperwork Reduction Act of a collection
of information on Annual Reporting (OMB control number 1212-0057,
expires March 31, 2026). This notice informs the public of PBGC's
request and solicits public comment on the collection of information.
Annual reporting to the Internal Revenue Service (IRS), the
Employee Benefits Security Administration (EBSA), and PBGC is required
by law for most employee benefit plans. For example, section 4065 of
the Employee Retirement Income Security Act of 1974 (ERISA) requires
annual reporting to PBGC for pension plans covered by title IV of
ERISA. To accommodate these filing requirements, IRS, EBSA, and PBGC
have jointly promulgated the Form 5500 Series, which includes the Form
5500 Annual Return/Report of Employee Benefit Plan and the Form 5500-SF
Short Form Annual Return/Report of Small Employee Benefit Plan.
The existing collection of information is approved through March
31, 2026, under OMB control number 1212-0057. On August 4, 2025, PBGC
published in the Federal Register (at 90 FR 36455) a notice informing
the public of its intent to request an extension of this collection of
information. PBGC received one comment in support of the collection of
information in response to the notice. PBGC is requesting that OMB
extend approval of the collection for 3 years. 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.
The annual burden estimates have been revised since publication of
the 60-day notice (at 90 FR 36455) to reflect updated estimates
regarding the number of required filers and the time per response. In
that notice, PBGC estimated there would be 25,000 defined benefit
pension plans required to file the Form 5500 and Form 5500-SF and
explained that the total annual time burden attributable to PBGC, as
estimated by the Department of Labor's (DOL) cost allocation model,
would be 15,089 hours. PBGC now estimates that approximately 24,000
defined benefit pension plans will be required to file Form 5500 and
Form 5500-SF per year under this collection of information for the 2025
Form 5500 Series. In addition, under the DOL cost allocation model, the
total annual burden of this collection of information for the Form 5500
Series, attributable to PBGC will be 15,518 hours. As stated in the 60-
day notice, there will be no cost burden on the public.
Joseph Krettek,
Assistant General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2026-03800 Filed 2-25-26; 8:45 am]
BILLING CODE 7709-02-P
</pre><script data-cfasync="false" src="/cdn-cgi/scripts/5c5dd728/cloudflare-static/email-decode.min.js"></script></body>
</html>Indexed from Federal Register on February 26, 2026.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.