Field Assistance Bulletin No. 2021-01

This document is about the Department of Labor's temporary enforcement policy on terminating defined contribution plans' use of the PBGC's Missing Participants Program. It provides guidance on the disclosure requirements, PBGC fees, and notification procedures for plans transferring missing participants' account balances to the PBGC. The policy is intended to facilitate the transfer of missing participants' accounts during the COVID-19 pandemic.