This document is about the U.S. Department of Labor's statement supporting the Pension Benefit Guaranty Corporation's (PBGC) issuance of an interim final rule implementing a new Special Financial Assistance Program under the American Rescue Plan Act of 2021 for financially troubled multiemployer defined benefit pension plans. The statement outlines the key aspects of the rule, including the information required for plan applications, the formula for determining the assistance amount, the processing system, investment restrictions, and the requirement for plans that received MPRA benefit suspensions to reinstate those benefits if approved for the special financial assistance.