In the U$.$S$.,$ the law requires employers offering pension plans for their employees to pay a small fraction of those pension contributions to the $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_,$ which will pay at least some pension benefits to workers if a company goes bankrupt and cannot pay the pensions it has promised.

Pension Benefit Guarantee Corporation

Government Pension Benefit Corporation

Insured Pension Benefit Guarantee Corporation

Guaranteed Retiree Pension Benefit Corporation