Susan Muffley Act – Delphi Pension Benefit Restoration (PBGC)
Current understanding
The Susan Muffley Act of 2025 would direct the Pension Benefit Guaranty Corporation (PBGC) to restore full vested monthly benefits — plus lump-sum back payments — to participants in Delphi Corporation pension plans whose benefits were reduced following GM’s 2009 bankruptcy. The measure is a targeted legislative remedy for a specific historical pension grievance rather than a general change to PBGC guarantee limits or tax policy; the tax nexus is narrow, primarily involving the federal income tax treatment of lump-sum retroactive pension payments to affected retirees.