The Pension Benefit Guaranty Corporation (PBGC) estimates the American Rescue Plan Act of 2021 will provide between $74 billion and $91 billion through a special financial assistance (SFA) to over 200 eligible defined benefit plans. On July 8, 2022, the PBGC issued the final rule for the program effective for applications submitted on or after August 8, 2022. It makes changes to the guidance from the agency’s interim final rule published on July 9, 2021. This issue of the Multiemployer Review shares key changes from the interim final rule and summarizes the final rule and other recent guidance.