ERISA Code [Act Sections], PBGC, and DOL Regulations

General Provisions (§§ 1001 – 1003)
§ 1001 - Congressional findings and declaration of policy [Act. Sec. 2]
§ 1001a - Additional Congressional findings and declaration of policy [Act. Sec. 3]
§ 1001b - Findings and declaration of policy [Act. Sec. 4]
§ 1002 - Definitions [Act. Sec. 5]
§ 1003 - Coverage [Act. Sec. 6]
Reporting and Disclosure (§§ 1021 – 1032)
§ 1021. Duty of disclosure and reporting [Act. Sec. 101]
§ 1022. Summary plan description [Act. Sec. 102]
§ 1023. Annual reports [Act. Sec. 103]
§ 1024. Filing with Secretary and furnishing information to participants and certain employers [Act. Sec. 104]
§ 1025. Reporting of participant’s benefit rights [Act. Sec. 105]
§ 1026. Reports made public information [Act. Sec. 106]
§ 1027. Retention of records [Act. Sec. 107]
§ 1028. Reliance on administrative interpretations [Act. Sec. 108]
§ 1029. Forms [Act. Sec. 109]
§ 1030. Alternative methods of compliance [Act. Sec. 110]
§ 1030a. Eliminating unnecessary plan requirements related to unenrolled participants [Act. Sec. 111]
§ 1031. Repeal and effective date [Act. Sec. 112]
§ 1032. Notice and disclosure requirements with respect to lump sums [Act. Sec. 113]
Participation and Vesting (§§ 1051 – 1061)
§ 1051. Coverage [Act. Sec. 201]
§ 1052. Minimum participation standards [Act. Sec. 202]
§ 1053. Minimum vesting standards [Act. Sec. 203]
§ 1054. Benefit accrual requirements [Act. Sec. 204]
§ 1055. Requirement of joint and survivor annuity and preretirement survivor annuity [Act. Sec. 205]
§ 1056. Form and payment of benefits [Act. Sec. 206]
§ 1057. Repealed. Pub. L. 109–280, title I, § 108(d), formerly § 107(d), Aug. 17, 2006, 120 Stat. 820, renumbered Pub. L. 111–192, title II, § 202(a), June 25, 2010, 124 Stat. 1297
§ 1058. Mergers and consolidations of plans or transfers of plan assets [Act. Sec. 208]
§ 1059. Recordkeeping and reporting requirements [Act. Sec. 209]
§ 1060. Multiple employer plans and other special rules [Act. Sec. 210]
§ 1061. Effective dates [Act. Sec. 211]
Funding (§§ 1081 – 1085b)
§ 1081. Coverage [Act. Sec. 301]
§ 1082. Minimum funding standards [Act. Sec. 302]
§ 1083. Minimum funding standards for single-employer defined benefit pension plans [Act. Sec. 303]
§ 1084. Minimum funding standards for multiemployer plans [Act. Sec. 304]
§ 1085. Additional funding rules for multiemployer plans in endangered status or critical status [Act. Sec. 305]
§ 1085a. Minimum funding standards [Act. Sec. 305A]
§ 1085b, 1086. Repealed. Pub. L. 109–280, title I, § 101(a), Aug. 17, 2006, 120 Stat. 784
Fiduciary Responsibility (§§ 1101 – 1114)
§ 1101. Coverage [Act. Sec. 401]
§ 1102. Establishment of plan [Act. Sec. 402]
§ 1103. Establishment of trust [Act. Sec. 403]
§ 1104. Fiduciary duties [Act. Sec. 404]
§ 1105. Liability for breach of co-fiduciary [Act. Sec. 405]
§ 1106. Prohibited transactions [Act. Sec. 406]
§ 1107. Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans [Act. Sec. 407]
§ 1108. Exemptions from prohibited transactions [Act. Sec. 408]
§ 1109. Liability for breach of fiduciary duty [Act. Sec. 409]
§ 1110. Exculpatory provisions; insurance [Act. Sec. 410]
§ 1111. Persons prohibited from holding certain positions [Act. Sec. 411]
§ 1112. Bonding [Act. Sec. 412]
§ 1113. Limitation of actions [Act. Sec. 413]
§ 1114. Effective date [Act. Sec. 414]
Administration and Enforcement (§§ 1131 – 1153)
§ 1131. Criminal penalties [Act. Sec. 501]
§ 1132. Civil enforcement [Act. Sec. 502]
§ 1133. Claims procedure [Act. Sec. 503]
§ 1134. Investigative authority [Act. Sec. 504]
§ 1135. Regulations [Act. Sec. 505]
§ 1136. Coordination and responsibility of agencies enforcing this subchapter and related Federal laws [Act. Sec. 506]
§ 1137. Administration [Act. Sec. 507]
§ 1138. Appropriations [Act. Sec. 508]
§ 1139. Separability [Act. Sec. 509]
§ 1140. Interference with protected rights [Act. Sec. 510]
§ 1141. Coercive interference [Act. Sec. 511]
§ 1142. Advisory Council on Employee Welfare and Pension Benefit Plans [Act. Sec. 512]
§ 1143. Research, studies, and reports [Act. Sec. 513]
§ 1143a. Studies by Comptroller General [Act. Sec. 513A]
§ 1144. Other laws [Act. Sec. 514]
§ 1144a. Clarification of church welfare plan status under State insurance law [Act. Sec. 514A]
§ 1145. Delinquent contributions [Act. Sec. 515]
§ 1146. Outreach to promote retirement income savings [Act. Sec. 516]
§ 1147. National Summit on Retirement Savings [Act. Sec. 517]
§ 1148. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions [Act. Sec. 518]
§ 1149. Prohibition on false statements and representations [Act. Sec. 519]
§ 1150. Applicability of State law to combat fraud and abuse [Act. Sec. 520]
§ 1151. Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition [Act. Sec. 521]
§ 1152. Coordination of enforcement regarding violations of certain health care provider requirements; complaint process [Act. Sec. 522]
§ 1153. Retirement Savings Lost and Found [Act. Sec. 523]
Continuation Coverage and Additional Standards for Group Health Plans (§§ 1161 – 1169)
§ 1161. Plans must provide continuation coverage to certain individuals [Act. Sec. 601]
§ 1162. Continuation coverage [Act. Sec. 602]
§ 1163. Qualifying event [Act. Sec. 603]
§ 1164. Applicable premium [Act. Sec. 604]
§ 1165. Election [Act. Sec. 605]
§ 1166. Notice requirements [Act. Sec. 606]
§ 1167. Definitions and special rules [Act. Sec. 607]
§ 1168. Regulations [Act. Sec. 608]
§ 1169. Additional standards for group health plans [Act. Sec. 609]
Group Health Plan Requirements (§§ 1181 – 1191d)
§ 1181. Increased portability through limitation on preexisting condition exclusions [Act. Sec. 701]
§ 1182. Prohibiting discrimination against individual participants and beneficiaries based on health status [Act. Sec. 702]
§ 1183. Guaranteed renewability in multiemployer plans and multiple employer welfare arrangements [Act. Sec. 703]
§ 1185. Standards relating to benefits for mothers and newborns [Act. Sec. 711]
§ 1185a. Parity in mental health and substance use disorder benefits [Act. Sec. 712]
§ 1185b. Required coverage for reconstructive surgery following mastectomies [Act. Sec. 713]
§ 1185c. Coverage of dependent students on medically necessary leave of absence [Act. Sec. 714]
§ 1185d. Additional market reforms [Act. Sec. 715]
§ 1185e. Preventing surprise medical bills [Act. Sec. 716]
§ 1185f. Ending surprise air ambulance bills [Act. Sec. 717]
§ 1185g. Continuity of care [Act. Sec. 718]
§ 1185h. Maintenance of price comparison tool [Act. Sec. 719]
§ 1185i. Protecting patients and improving the accuracy of provider directory information [Act. Sec. 720]
§ 1185k. Other patient protections [Act. Sec. 721]
§ 1185l. Air ambulance report requirements [Act. Sec. 722]
§ 1185m. Increasing transparency by removing gag clauses on price and quality information [Act. Sec. 723]
§ 1185n. Reporting on pharmacy benefits and drug costs [Act. Sec. 724]
§ 1191. Preemption; State flexibility; construction [Act. Sec. 731]
§ 1191a. Special rules relating to group health plans [Act. Sec. 732]
§ 1191b. Definitions [Act. Sec. 733]
§ 1191c. Regulations [Act. Sec. 734]
§ 1191d. Standardized reporting format [Act. Sec. 735]
Pension-linked Emergency Savings Accounts (§§ 1193 – 1193c)
§ 1193. Pension-linked emergency savings accounts [Act. Sec. 801]
§ 1193a. Preemption of State anti-garnishment laws [Act. Sec. 802]
§ 1193b. Reporting and disclosure requirements [Act. Sec. 803]
§ 1193c. Report to Congress on emergency savings accounts [Act. Sec. 804]
Jurisdiction, Administration, and Enforcement(§§ 1201 – 1204)
§ 1201. Procedures in connection with the issuance of certain determination letters by the Secretary of the Treasury covering qualifications under Internal Revenue Code [Act. Sec. 1001]
§ 1202. Procedures with respect to continued compliance with Internal Revenue requirements relating to participation, vesting, and funding standards [Act. Sec. 1002]
§ 1202a. Employee plans compliance resolution system [Act. Sec. 1002A]
§ 1203. Procedures in connection with prohibited transactions [Act. Sec. 1003]
§ 1204. Coordination between the Department of the Treasury and the Department of Labor [Act. Sec. 1004]
Joint Pension, Profit-Sharing, and Employee Stock Ownership Plan Task Force; Studies (§§ 1221 – 1232)
§ 1221. Establishment [Act. Sec. 1101]
§ 1222. Duties [Act. Sec. 1102]
§ 1231. Congressional study [Act. Sec. 1201]
§ 1232. Protection for employees under Federal procurement, construction, and research contracts and grants [Act. Sec. 1202]
Enrollment of Actuaries(§§ 1241 – 1242)
§ 1241. Joint Board for the Enrollment of Actuaries [Act. Sec. 1301]
§ 1242. Enrollment by Board; standards and qualifications; suspension or termination of enrollment [Act. Sec. 1302]
Plan Termination Insurance - Pension Benefit Guaranty Corporation (§§ 1301 – 1461)
§ 1301. Definitions [Act. Sec. 4001]
§ 1302. Pension Benefit Guaranty Corporation [Act. Sec. 4002]
§ 1303. Operation of corporation [Act. Sec. 4003]
§ 1304. Participant and Plan Sponsor Advocate [Act. Sec. 4004]
§ 1304a. Sponsor education and assistance [Act. Sec. 4004A]
§ 1305. Pension benefit guaranty funds [Act. Sec. 4005]
§ 1306. Premium rates [Act. Sec. 4006]
§ 1307. Payment of premiums [Act. Sec. 4007]
§ 1308. Annual report by the corporation [Act. Sec. 4008]
§ 1309. Portability assistance [Act. Sec. 4009]
§ 1310. Authority to require certain information [Act. Sec. 4010]
§ 1311. Repealed. Pub. L. 109–280, title V, § 501(b)(1), Aug. 17, 2006, 120 Stat. 939
§ 1321. Coverage [Act. Sec. 4021]
§ 1322. Single-employer plan benefits guaranteed [Act. Sec. 4022]
§ 1322a. Multiemployer plan benefits guaranteed [Act. Sec. 4022A]
§ 1322b. Aggregate limit on benefits guaranteed; criteria applicable [Act. Sec. 4022B]
§ 1323. Plan fiduciaries [Act. Sec. 4023]
§ 1341. Termination of single-employer plans [Act. Sec. 4041]
§ 1341a. Termination of multiemployer plans [Act. Sec. 4041A]
§ 1342. Institution of termination proceedings by the corporation [Act. Sec. 4042]
§ 1343. Reportable events [Act. Sec. 4043]
§ 1344. Allocation of assets [Act. Sec. 4044]
§ 1345. Recapture of payments [Act. Sec. 4045]
§ 1346. Reports to trustee [Act. Sec. 4046]
§ 1347. Restoration of plans [Act. Sec. 4047]
§ 1348. Termination date [Act. Sec. 4048]
§ 1349. Repealed. Pub. L. 100–203, title IX, § 9312(a), Dec. 22, 1987, 101 Stat. 1330–361
§ 1350. Missing participants [Act. Sec. 4050]
§ 1361. Amounts payable by corporation [Act. Sec. 4061]
§ 1362. Liability for termination of single-employer plans under a distress termination or a termination by corporation [Act. Sec. 4062]
§ 1363. Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups [Act. Sec. 4063]
§ 1364. Liability on termination of single-employer plans under multiple controlled groups [Act. Sec. 4064]
§ 1365. Annual report of plan administrator [Act. Sec. 4065]
§ 1366. Annual notification to substantial employers [Act. Sec. 4066]
§ 1367. Recovery of liability for plan termination [Act. Sec. 4067]
§ 1368. Lien for liability [Act. Sec. 4068]
§ 1369. Treatment of transactions to evade liability; effect of corporate reorganization [Act. Sec. 4069]
§ 1370. Enforcement authority relating to terminations of single-employer plans [Act. Sec. 4070]
§ 1371. Penalty for failure to timely provide required information [Act. Sec. 4071]
Special Provisions for Multiemployer Plans (§§ 1381 – 1453)
§ 1381. Withdrawal liability established; criteria and definitions [Act. Sec. 4201]
§ 1382. Determination and collection of liability; notification of employer [Act. Sec. 4202]
§ 1383. Complete withdrawal [Act. Sec. 4203]
§ 1384. Sale of assets [Act. Sec. 4204]
§ 1385. Partial withdrawals [Act. Sec. 4205]
§ 1386. Adjustment for partial withdrawal; determination of amount; reduction for partial withdrawal liability; procedures applicable [Act. Sec. 4206]
§ 1387. Reduction or waiver of complete withdrawal liability; procedures and standards applicable [Act. Sec. 4207]
§ 1388. Reduction of partial withdrawal liability [Act. Sec. 4208]
§ 1389. De minimis rule [Act. Sec. 4209]
§ 1390. Nonapplicability of withdrawal liability for certain temporary contribution obligation periods; exception [Act. Sec. 4210]
§ 1391. Methods for computing withdrawal liability [Act. Sec. 4211]
§ 1392. Obligation to contribute [Act. Sec. 4212]
§ 1393. Actuarial assumptions [Act. Sec. 4213]
§ 1394. Application of plan amendments; exception [Act. Sec. 4214]
§ 1395. Plan notification to corporation of potentially significant withdrawals [Act. Sec. 4215]
§ 1396. Special rules for plans under section 404(c) of title 26 [Act. Sec. 4216]
§ 1397. Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan [Act. Sec. 4217]
§ 1398. Withdrawal not to occur because of change in business form or suspension of contributions during labor dispute [Act. Sec. 4218]
§ 1399. Notice, collection, etc., of withdrawal liability [Act. Sec. 4219]
§ 1400. Approval of amendments [Act. Sec. 4220]
§ 1401. Resolution of disputes [Act. Sec. 4221]
§ 1402. Reimbursements for uncollectible withdrawal liability [Act. Sec. 4222]
§ 1403. Withdrawal liability payment fund [Act. Sec. 4223]
§ 1404. Alternative method of withdrawal liability payments [Act. Sec. 4224]
§ 1405. Limitation on withdrawal liability [Act. Sec. 4225]
§ 1411. Mergers and transfers between multiemployer plans [Act. Sec. 4231]
§ 1412. Transfers between a multiemployer plan and a single-employer plan [Act. Sec. 4232]
§ 1413. Partitions of eligible multiemployer plans [Act. Sec. 4233]
§ 1414. Asset transfer rules [Act. Sec. 4234]
§ 1415. Transfers pursuant to change in bargaining representative [Act. Sec. 4235]
§ 1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, § 108(a)(1), Dec. 16, 2014, 128 Stat. 2786
§ 1426. Insolvent plans [Act. Sec. 4245]
§ 1431. Assistance by corporation [Act. Sec. 4261]
§ 1432. Special financial assistance by the corporation [Act. Sec. 4262]
§ 1441. Benefits under certain terminated plans [Act. Sec. 4281]
§ 1451. Civil actions [Act. Sec. 4301]
§ 1452. Penalty for failure to provide notice [Act. Sec. 4302]
§ 1453. Election of plan status [Act. Sec. 4303]
§ 1461. Effective date; special rules [Act. Sec. 4401]

PART 2509—DEFINITION OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF THIS CHAPTER
§ 2509.75-2 Interpretive bulletin relating to prohibited transactions.
§ 2509.75-3 Interpretive bulletin relating to investments by employee benefit plans in securities of registered investment companies.
§ 2509.75-4 Interpretive bulletin relating to indemnification of fiduciaries.
§ 2509.75-5 Questions and answers relating to fiduciary responsibility.
§ 2509.75-6 Interpretive bulletin relating to section 408(c)(2) of the Employee Retirement Income Security Act of 1974.
§ 2509.75-8 Questions and answers relating to fiduciary responsibility under the Employee Retirement Income Security Act of 1974.
§ 2509.75-10 Interpretive bulletin relating to the ERISA Guidelines and the Special Reliance Procedure.
§ 2509.78-1 Interpretive bulletin relating to payments by certain employee welfare benefit plans.
§ 2509.94-3 Interpretive bulletin relating to in-kind contributions to employee benefit plans.
§ 2509.95-1 Interpretive bulletin relating to the fiduciary standards under ERISA when selecting an annuity provider for a defined benefit pension plan.
§ 2509.96-1 Interpretive bulletin relating to participant investment education.
§ 2509.99-1 Interpretive Bulletin Relating to Payroll Deduction IRAs.
§ 2509.2015-02 Interpretive bulletin relating to state savings programs that sponsor or facilitate plans covered by the Employee Retirement Income Security Act of 1974.
§ 2509.2022-01 Interpretive bulletin relating to guidance on independence of accountant retained by employee benefit plan.
PART 2510—DEFINITION OF TERMS USED IN SUBCHAPTERS C, D, E, F, G, AND L OF THIS CHAPTER
§ 2510.3-1 Employee welfare benefit plan.
§ 2510.3-2 Employee pension benefit plan
§ 2510.3-3 Employee benefit plan.
§ 2510.3-5 Definition of employer—Association Health Plans.
§ 2510.3-16 Definition of “plan administrator.”
§ 2510.3-21 Definition of “Fiduciary.”
§ 2510.3-37 Multiemployer plan.
§ 2510.3-38 Filing requirements for State registered investment advisers to be investment managers.
§ 2510.3-40 Plans Established or Maintained Under or Pursuant to Collective Bargaining Agreements Under Section 3(40)(A) of ERISA.
§ 2510.3-44 Registration requirement to serve as a pooled plan provider to pooled employer plans.
§ 2510.3-55 Definition of employer—Association Retirement Plans and other multiple employer pension benefit plans.
§ 2510.3-101 Definition of “plan assets”—plan investments.
§ 2510.3-102 Definition of “plan assets”—participant contributions.
PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
§ 2520.101-1 Duty of reporting and disclosure.
§ 2520.101-2 Filing by multiple employer welfare arrangements and certain other related entities.
§ 2520.101-3 Notice of blackout periods under individual account plans.
§ 2520.101-4 [Reserved]
§ 2520.101-5 Annual funding notice for defined benefit pension plans.
§ 2520.101-6 Multiemployer pension plan information made available on request.
PART 2520—Contents of Plan Descriptions and Summary Plan Descriptions
§ 2520.102-1 [Reserved]
§ 2520.102-2 Style and format of summary plan description.
§ 2520.102-3 Contents of summary plan description.
§ 2520.102-4 Option for different summary plan descriptions.
PART 2520—Annual Report Requirements
§ 2520.103-1 Contents of the annual report.
§ 2520.103-2 Contents of the annual report for a group insurance arrangement.
§ 2520.103-3 Exemption from certain annual reporting requirements for assets held in a common or collective trust.
§ 2520.103-4 Exemption from certain annual reporting requirements for assets held in an insurance company pooled separate account.
§ 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes.
§ 2520.103-6 Definition of reportable transaction for Annual Return/Report.
§ 2520.103-8 Limitation on scope of accountant's examination.
§ 2520.103-9 Direct filing for bank or insurance carrier trusts and accounts.
§ 2520.103-10 Annual report financial schedules.
§ 2520.103-11 Assets held for investment purposes.
§ 2520.103-12 Limited exemption and alternative method of compliance for annual reporting of investments in certain entities.
§ 2520.103-13 Special terminal report for abandoned plans.
§ 2520.103-14 Contents of the annual report for defined contribution group (DCG) reporting arrangements.
PART 2520—General
§ 2520.104-1 General.
§§ 2520.104-2--2520.104-3 [Reserved]
§ 2520.104-4 Alternative method of compliance for certain successor pension plans.
§§ 2520.104-5--2520.104-6 [Reserved]
§ 2520.104-20 Limited exemption for certain small welfare plans.
§ 2520.104-21 Limited exemption for certain group insurance arrangements.
§ 2520.104-22 Exemption from reporting and disclosure requirements for apprenticeship and training plans.
§ 2520.104-23 Alternative method of compliance for pension plans for certain selected employees.
§ 2520.104-24 Exemption for welfare plans for certain selected employees.
§ 2520.104-25 Exemption from reporting and disclosure for day care centers.
§ 2520.104-26 Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
§ 2520.104-27 Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
§ 2520.104-28 [Reserved]
§ 2520.104-41 Simplified annual reporting requirements for plans with fewer than 100 participants.
§ 2520.104-42 Waiver of certain actuarial information in the annual report.
§ 2520.104-43 Exemption from annual reporting requirement for certain group insurance arrangements.
§ 2520.104-44 Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
§ 2520.104-45 [Reserved]
§ 2520.104-46 Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
§ 2520.104-47 Limited exemption and alternative method of compliance for filing of insurance company financial reports.
§ 2520.104-48 Alternative method of compliance for model simplified employee pensions—IRS Form 5305–SEP.
§ 2520.104-49 Alternative method of compliance for certain simplified employee pensions.
§ 2520.104-50 Short plan years, deferral of accountant's examination and report.
§ 2520.104-51 Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
§ 2520.104a-1 Filing with the Secretary of Labor.
§ 2520.104a-2 Electronic filing of annual reports.
§§ 2520.104a-3--2520.104a-4 [Reserved].
§ 2520.104a-5 Annual reporting filing requirements.
§ 2520.104a-6 Annual reporting for plans which are part of a group insurance arrangement.
§ 2520.104a-7 [Reserved]
§ 2520.104a-8 Requirement to furnish documents to the Secretary of Labor on request.
§ 2520.104a-9 Annual reporting for defined contribution group (DCG) reporting arrangements.
§ 2520.104b-1 Disclosure.
§ 2520.104b-2 Summary plan description.
§ 2520.104b-3 Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
§ 2520.104b-4 Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits.
§ 2520.104b-10 Summary Annual Report.
§ 2520.104b-30 Charges for documents.
§ 2520.104b-31 Alternative method for disclosure through electronic media—Notice-and-access.
§§ 2520.105-1--2520.105-2 [Reserved]
§ 2520.105-3 Lifetime income disclosure for individual account plans.
Appendix A to Subpart F of Part 2520—Model Benefit Statement Supplement
Appendix B to Subpart F of Part 2520—Model Benefit Statement Supplement—Plans That Offer Distribution Annuities
§ 2520.107-1 Use of electronic media for maintenance and retention of records.
Rules and Regulations for Minimum Standards for Employee Pension Benefit Plans
§ 2530.200a-1 Relationship of the Act and the Internal Revenue Code of 1954.
§ 2530.200a-2 Treasury regulations for purposes of the Act.
§ 2530.200a-3 Labor regulations for purposes of the Internal Revenue Code of 1954.
§ 2530.200b-1 Computation periods.
§ 2530.200b-2 Hour of service.
§ 2530.200b-3 Determination of service to be credited to employees.
§ 2530.200b-4 One-year break in service.
§ 2530.200b-5 Seasonal industries. [Reserved]
§ 2530.200b-6 Maritime industry.
§ 2530.200b-7 Day of service for employees in the maritime industry.
§ 2530.200b-8 Determination of days of service to be credited to maritime employees.
§ 2530.201-1 Coverage; general.
§ 2530.201-2 Plans covered by part 2530.
§ 2530.202-1 Eligibility to participate; general.
§ 2530.202-2 Eligibility computation period.
§ 2530.203-1 Vesting; general.
§ 2530.203-2 Vesting computation period.
§ 2530.203-3 Suspension of pension benefits upon employment.
§ 2530.204-1 Year of participation for benefit accrual.
§ 2530.204-2 Accrual computation period.
§ 2530.204-3 Alternative computation methods for benefit accrual.
§ 2530.204-4 Deferral of benefit accrual.
§ 2530.205 [Reserved]
§ 2530.206 Time and order of issuance of domestic relations orders.
§§ 2530.207-2530.209 [Reserved]
§ 2530.210 Employer or employers maintaining the plan.
Part 2550 Rules and Regulations for Fiduciary Responsibility 2550.401c-1 – 2550.412-1
§ 2550.401c-1 Definition of “plan assets”—insurance company general accounts.
§ 2550.403a-1 Establishment of trust.
§ 2550.403b-1 Exemptions from trust requirement.
§ 2550.404a-1 Investment duties.
§ 2550.404a-2 Safe harbor for automatic rollovers to individual retirement plans.
§ 2550.404a-3 Safe harbor for distributions from terminated individual account plans.
§ 2550.404a-4 Selection of annuity providers—safe harbor for individual account plans.
§ 2550.404a-5 Fiduciary requirements for disclosure in participant-directed individual account plans.
§ 2550.404b-1 Maintenance of the indicia of ownership of plan assets outside the jurisdiction of the district courts of the United States.
§ 2550.404c-1 ERISA section 404(c) plans.
§ 2550.404c-5 Fiduciary relief for investments in qualified default investment alternatives.
§ 2550.407a-1 General rule for the acquisition and holding of employer securities and employer real property.
§ 2550.407a-2 Limitation with respect to the acquisition of qualifying employer securities and qualifying employer real property.
§ 2550.407d-5 Definition of the term “qualifying employer security”.
§ 2550.407d-6 Definition of the term “employee stock ownership plan”.
§ 2550.408b-1 General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan.
General statutory exemption for services or office space.
§ 2550.408b-3 Loans to Employee Stock Ownership Plans.
§ 2550.408b-4 Statutory exemption for investments in deposits of banks or similar financial institutions.
§ 2550.408b-6 Statutory exemption for ancillary services by a bank or similar financial institution.
§ 2550.408b-19 Statutory exemption for cross-trading of securities.
§ 2550.408c-2 Compensation for services.
§ 2550.408e Statutory exemption for acquisition or sale of qualifying employer securities and for acquisition, sale, or lease of qualifying employer real property.
§ 2550.408g-1 Investment advice—participants and beneficiaries.
§ 2550.408g-2 Investment advice—fiduciary election.
§ 2550.412-1 Temporary bonding requirements.
PART 2584—RULES AND REGULATIONS FOR THE ALLOCATION OF FIDUCIARY RESPONSIBILITY
§ 2560.502-1 Requests for enforcement pursuant to section 502(b)(2).
§ 2560.502c-2 Civil penalties under section 502(c)(2).
§ 2560.502c-4 Civil penalties under section 502(c)(4).
§ 2560.502c-5 Civil penalties under section 502(c)(5).
§ 2560.502c-6 Civil penalties under section 502(c)(6).
§ 2560.502c-7 Civil penalties under section 502(c)(7).
§ 2560.502c-8 Civil penalties under section 502(c)(8).
§ 2560.502i-1 Civil penalties under section 502(i).
§ 2560.503-1 Claims procedure.
§ 2560.521-1 Cease and desist and seizure orders under section 521.
§ 2560.521-2 Disclosure of order and proceedings.
§ 2560.521-3 Effect on other enforcement authority.
§ 2560.521-4 Cross-reference.
Temporary Bonding Rules Under the Employee Retirement Income Security Act of 1974
§ 2580.412-1 Statutory provisions.
§ 2580.412-2 Plans exempt from the coverage of section 13.
§ 2580.412-3 Plan administrators, officers and employees for purposes of section 13.
§ 2580.412-4 “Funds or other property” of a plan.
§ 2580.412-5 Determining when “funds or other property” belong to a plan.
§ 2580.412-6 Determining when “funds or other property” are “handled” so as to require bonding.
§ 2580.412-7 Statutory provision—scope of the bond.
§ 2580.412-8 The nature of the duties or activities to which the bonding requirement relates.
§ 2580.412-9 Meaning of fraud or dishonesty.
§ 2580.412-10 Individual or schedule or blanket form of bonds.
§ 2580.412-11 Statutory provision.
§ 2580.412-12 Relationship of determining the amount of the bond to “handling”.
§ 2580.412-13 The meaning of “funds” in determining the amount of the bond.
§ 2580.412-14 Determining the amount of funds “handled” during the preceding reporting year.
§ 2580.412-15 Procedures to be used for estimating the amount of funds to be “handled” during the current reporting year in those cases where there is no preceding reporting year.
§ 2580.412-16 Amount of bond required in given types of bonds or where more than one plan is insured in the same bond.
§ 2580.412-17 Bonds over $500,000.
§ 2580.412-18 Naming of insureds.
§ 2580.412-19 Term of the bond, discovery period, other bond clauses.
§ 2580.412-20 Use of existing bonds, separate bonds and additional bonding.
§ 2580.412-21 Corporate sureties holding grants of authority from the Secretary of the Treasury.
§ 2580.412-22 Interests held in agents, brokers and surety companies.
§ 2580.412-23 Exemption.
§ 2580.412-24 Conditions of exemption.
§ 2580.412-25 Exemption.
§ 2580.412-26 Conditions of exemption.
§ 2580.412-27 Exemption.
§ 2580.412-28 Conditions of exemption.
§ 2580.412-29 Exemption.
§ 2580.412-30 Conditions of exemption.
§ 2580.412-31 Exemption.
§ 2580.412-32 Conditions of exemption.
§ 2580.412-33 Introductory statement.
§ 2580.412-34 General.
§ 2580.412-35 Disqualification of agents, brokers and sureties.
§ 2580.412-36 Application of 13(c) to “party in interest”.

Part 4000 Filing, Issuance, Computation of Time, and Record Retention

Subpart A Filing Rules
§ 4000.1 What are these filing rules about?
§ 4000.2 What definitions do I need to know for these rules?
§ 4000.3 What methods of filing may I use?
§ 4000.4 Where do I file my submission?
§ 4000.5 Does the PBGC have discretion to waive these filing requirements?
Subpart B Issuance Rules
§ 4000.11 What are these issuance rules about?
§ 4000.12 What definitions do I need to know for these rules?
§ 4000.13 What methods of issuance may I use?
§ 4000.14 What is the safe-harbor method for providing an issuance by electronic media?
§ 4000.15 Does the PBGC have discretion to waive these issuance requirements?
Subpart C Determining Filing and Issuance Dates
§ 4000.21 What are these rules for determining the filing or issuance date about?
§ 4000.22 What definitions do I need to know for these rules?
§ 4000.23 When is my submission or issuance treated as filed or issued?
§ 4000.24 What if I mail my submission or issuance using the U.S. Postal Service?
§ 4000.25 What if I use the postal service of a foreign country?
§ 4000.26 What if I use a commercial delivery service?
§ 4000.27 What if I hand deliver my submission or issuance?
§ 4000.28 [Reserved]
§ 4000.29 What if I use electronic delivery?
§ 4000.30 What if I need to resend my filing or issuance for technical reasons?
§ 4000.31 Is my issuance untimely if I miss a few participants or beneficiaries?
§ 4000.32 Does the PBGC have discretion to waive any requirements under this part?
Subpart D Computation of Time
§ 4000.41 What are these computation-of-time rules about?
§ 4000.42 What definitions do I need to know for these rules?
§ 4000.43 How do I compute a time period?
Subpart E Electronic Means of Record Retention
§ 4000.51 What are these record retention rules about?
§ 4000.52 What definitions do I need to know for these rules?
§ 4000.53 May I use electronic media to satisfy PBGC's record retention requirements?
§ 4000.54 May I dispose of original paper records if I keep electronic copies?

Part 4001 Terminology

§ 4001.1 Purpose and scope.
§ 4001.2 Definitions.
§ 4001.3 Trades or businesses under common control; controlled groups.

Part 4002 Bylaws of the Pension Benefit Guaranty Corporation

§ 4002.1 Board of Directors, Chair, and Representatives of Board Members.
§ 4002.2 Quorum.
§ 4002.3 Meetings.
§ 4002.4 Place of meetings; use of conference call communications equipment.
§ 4002.5 Voting without a meeting.
§ 4002.6 Conflict of interest.
§ 4002.7 Director of the Corporation and senior officers.
§ 4002.8 Emergency procedures.
§ 4002.9 Seal.
§ 4002.10 Authority and amendments.

Part 4003 Rules for Administrative Review of Agency Decisions

Subpart A General Provisions
§ 4003.1 Purpose and scope.
§ 4003.2 Definitions.
§ 4003.3 PBGC assistance in obtaining information.
§ 4003.4 Extension of time.
§ 4003.5 Non-timely request for review.
§ 4003.6 Representation.
§ 4003.7 Exhaustion of administrative remedies.
§ 4003.8 Request for confidential treatment.
§ 4003.9 Method and date of filing.
§ 4003.10 Computation of time.
Subpart B Initial Determinations
§ 4003.21 Form and contents of initial determinations.
§ 4003.22 Effective date of determinations.
Subpart C Reconsideration of Initial Determinations
§ 4003.31 Who may request reconsideration.
§ 4003.32 When to request reconsideration.
§ 4003.33 Where to submit request for reconsideration.
§ 4003.34 Contents of request for reconsideration.
§ 4003.35 Decision on request for reconsideration.
Subpart C Reconsideration of Initial Determinations
§ 4003.51 Who may appeal or participate in appeals.
§ 4003.52 When to file.
§ 4003.53 Where to file.
§ 4003.54 Contents of appeal.
§ 4003.55 Opportunity to appear and to present witnesses.
§ 4003.56 Consolidation of appeals.
§ 4003.57 Appeals affecting third parties.
§ 4003.58 Powers of the Appeals Board.
§ 4003.59 Decision by the Appeals Board.
§ 4003.60 Referral of appeal to the Director.
§ 4003.61 Action by a single Appeals Board member.
Part 4006 Premium Rates
§ 4006.1 Purpose and scope.
§ 4006.2 Definitions.
§ 4006.3 Premium rate.
§ 4006.4 Determination of unfunded vested benefits.
§ 4006.5 Exemptions and special rules.
§ 4006.6 Definition of “participant.”
§ 4006.7 Premium rate for certain terminated single-employer plans.

Subchapter C Certain Reporting and Disclosure Requirements

Part 4010 Annual Financial and Actuarial Information Reporting
§ 4010.1 Purpose and scope.
§ 4010.2 Definitions.
§ 4010.3 Filing requirement.
§ 4010.4 Filers.
§ 4010.5 Information year.
§ 4010.6 Information to be filed.
§ 4010.7 Identifying information.
§ 4010.8 Plan actuarial information.
§ 4010.9 Financial information.
§ 4010.10 Due date and filing with the PBGC.
§ 4010.11 Waivers.
§ 4010.12 Alternative method of compliance for certain sponsors of multiple employer plans.
§ 4010.13 Confidentiality of information submitted.
§ 4010.14 Penalties.
§ 4010.15 OMB control number.

Subchapter D Coverage and Benefits

Part 4022 Benefits Payable in Terminated Single-Employer Plans
Subpart A General Provisions; Guaranteed Benefits
§ 4022.1 Purpose and scope.
§ 4022.2 Definitions.
§ 4022.3 Guaranteed benefits.
§ 4022.4 Entitlement to a benefit.
§ 4022.5 Determination of nonforfeitable benefits.
§ 4022.6 Annuity payable for total disability.
§ 4022.7 Benefits payable in a lump sum.
§ 4022.8 Form of payment.
§ 4022.9 Time of payment; benefit applications and corrections.
§ 4022.10 Earliest PBGC Retirement Date.
§ 4022.11 Guarantee of benefits relating to uniformed service.
Subpart B Limitations on Guaranteed Benefits
§ 4022.21 Limitations; in general.
§ 4022.22 Maximum guaranteeable benefit.
§ 4022.23 Computation of maximum guaranteeable benefits.
§ 4022.24 Benefit increases.
§ 4022.25 Five-year phase-in of benefit guarantee.
§ 4022.26 Benefit guarantee for participants who are majority owners.
§ 4022.27 Phase-in of guarantee of unpredictable contingent event benefits.
§ 4022.28 Effect of tax disqualification.
Subpart C Section 4022(c) Benefits
§ 4022.51 Determination of section 4022(c) benefits in a PPA 2006 bankruptcy termination.
Subpart C Section 4022(c) Benefits
§ 4022.61 Limitations on benefit payments by plan administrator.
§ 4022.62 Estimated guaranteed benefit.
§ 4022.63 Estimated asset-funded benefit.
Subpart E PBGC Recoupment and Reimbursement of Benefit Overpayments and Underpayments
§ 4022.81 General rules.
§ 4022.82 Method of recoupment.
§ 4022.83 PBGC reimbursement of benefit underpayments.
Subpart F Certain Payments Owed Upon Death
§ 4022.91 When do these rules apply?
§ 4022.92 What definitions do I need to know for these rules?
§ 4022.93 Who will get benefits PBGC may owe me at the time of my death?
§ 4022.94 What are the PBGC's rules on designating a person to get benefits the PBGC may owe me at the time of my death?
§ 4022.95 Examples.
Subpart G Certain-and-Continuous and Similar Annuity Payments Owed for Future Periods After Death
§ 4022.101 When do these rules apply?
§ 4022.102 What definitions do I need to know for these rules?
§ 4022.103 Who will get benefits if I die when payments for future periods under a certain-and-continuous or similar annuity are owed upon my death?
§ 4022.104 Examples.
Appendix C to Part 4022
Lump Sum Interest Rates for Private-Sector Payments
Part 4022B Aggregate Limits on Guaranteed Benefits
§ 4022B.1 Aggregate payments limitation.

Subchapter E Plan Terminations

Part 4041 Termination of Single-Employer Plans
Subpart A General Provisions
§ 4041.1 Purpose and scope.
§ 4041.2 Definitions.
§ 4041.3 Computation of time; filing and issuance rules.
§ 4041.4 Disaster relief.
§ 4041.5 Record retention and availability.
§ 4041.6 Effect of failure to provide required information.
§ 4041.7 Challenges to plan termination under collective bargaining agreement.
§ 4041.8 Post-termination amendments.
Subpart B Standard Termination Process
§ 4041.21 Requirements for a standard termination.
§ 4041.22 Administration of plan during pendency of termination process.
§ 4041.23 Notice of intent to terminate.
§ 4041.24 Notices of plan benefits.
§ 4041.25 Standard termination notice.
§ 4041.26 PBGC review of standard termination notice.
§ 4041.27 Notice of annuity information.
§ 4041.28 Closeout of plan.
§ 4041.29 Post-distribution certification.
§ 4041.30 Requests for deadline extensions.
§ 4041.31 Notice of noncompliance.
Subpart C Distress Termination Process
§ 4041.41 Requirements for a distress termination.
§ 4041.42 Administration of plan during termination process.
§ 4041.43 Notice of intent to terminate.
§ 4041.44 PBGC review of notice of intent to terminate.
§ 4041.45 Distress termination notice.
§ 4041.46 PBGC determination of compliance with requirements for distress termination.
§ 4041.47 PBGC determination of plan sufficiency/insufficiency.
§ 4041.48 Sufficient plans; notice requirements.
§ 4041.49 Verification of plan sufficiency prior to closeout.
§ 4041.50 Closeout of plan.
§ 4041.51 Disclosure of information by plan administrator in distress termination.
Part 4041A Termination of Multiemployer Plans
Subpart A General Provisions
§ 4041A.1 Purpose and scope.
§ 4041A.2 Definitions.
§ 4041A.3 Method and date of filing; where to file; computation of time; issuances to third parties.
Subpart B Notice of Termination
§ 4041A.11 Requirement of notice.
§ 4041A.12 Contents of notice.
Subpart C Plan Sponsor Duties
§ 4041A.21 General rule.
§ 4041A.22 Payment of benefits.
§ 4041A.23 Withdrawal liability.
§ 4041A.24 Plan valuations and monitoring.
§ 4041A.25 Periodic determinations of plan solvency.
§ 4041A.26 Financial assistance.
§ 4041A.27 PBGC approval to pay benefits not otherwise permitted.
Subpart D Closeout of Sufficient Plans
§ 4041A.41 General rule.
§ 4041A.42 Method of distribution.
§ 4041A.43 Benefit forms.
§ 4041A.44 Cessation of withdrawal liability.
Part 4042 Single-Employer Plan Termination Initiated by PBGC
Subpart A General Provisions
§ 4042.1 Purpose and scope.
§ 4042.2 Definitions.
§ 4042.3 Issuance rules.
Subpart C Disclosure
§ 4042.4 Disclosure of information by plan administrator or plan sponsor.
§ 4042.5 Disclosure of administrative record by PBGC.
Part 4043 Reportable Events and Certain Other Notification Requirements
Subpart A General Provisions
§ 4043.1 Purpose and scope.
§ 4043.2 Definitions.
§ 4043.3 Requirement of notice.
§ 4043.4 Waivers and extensions.
§ 4043.5 How and where to file.
§ 4043.6 Date of filing.
§ 4043.7 Computation of time.
§ 4043.8 Confidentiality.
§ 4043.9 Company low-default-risk safe harbor.
§ 4043.10 Well-funded plan safe harbor.
Subpart B Post-Event Notice of Reportable Events
§ 4043.20 Post-event filing obligation.
§ 4043.21 Tax disqualification and Title I noncompliance.
§ 4043.22 Amendment decreasing benefits payable.
§ 4043.23 Active participant reduction.
§ 4043.24 Termination or partial termination.
§ 4043.25 Failure to make required minimum funding payment.
§ 4043.26 Inability to pay benefits when due.
§ 4043.27 Distribution to a substantial owner.
§ 4043.28 Plan merger, consolidation or transfer.
§ 4043.29 Change in controlled group.
§ 4043.30 Liquidation.
§ 4043.31 Extraordinary dividend or stock redemption.
§ 4043.32 Transfer of benefit liabilities.
§ 4043.33 Application for minimum funding waiver.
§ 4043.34 Loan default.
§ 4043.35 Insolvency or similar settlement.
Subpart C Advance Notice of Reportable Events
§ 4043.61 Advance reporting filing obligation.
§ 4043.62 Change in contributing sponsor or controlled group.
§ 4043.63 Liquidation.
§ 4043.64 Extraordinary dividend or stock redemption.
§ 4043.65 Transfer of benefit liabilities.
§ 4043.66 Application for minimum funding waiver.
§ 4043.67 Loan default.
§ 4043.68 Insolvency or similar settlement.
Subpart D Notice of Failure To Make Required Contributions
PBGC Form 200, notice of failure to make required contributions; supplementary information.

Part 4044 Allocation of Assets in Single-Employer Plans

General Provisions
§ 4044.1 Purpose and scope.
§ 4044.2 Definitions.
§ 4044.3 General rule.
§ 4044.4 Violations.
Allocation of Assets To Benefit Categories
§ 4044.10 Manner of allocation.
§ 4044.11 Priority category 1 benefits.
§ 4044.12 Priority category 2 benefits.
§ 4044.13 Priority category 3 benefits.
§ 4044.14 Priority category 4 benefits.
§ 4044.15 Priority category 5 benefits.
§ 4044.16 Priority category 6 benefits.
§ 4044.17 Subclasses.
Allocation of Assets To Benefit Categories
§ 4044.30 [Reserved]
Valuation of Benefits and Assets
General Provisions
§ 4044.41 General valuation rules.
Trusteed Plans
§ 4044.51 Benefits to be valued.
§ 4044.52 Valuation of benefits.
§ 4044.53 Mortality assumptions.
§ 4044.54 [Reserved]
Expected Retirement Age
§ 4044.55 XRA when a participant must retire to receive a benefit.
§ 4044.56 XRA when a participant need not retire to receive a benefit.
§ 4044.57 Special rule for facility closing.
Non-Trusteed Plans
§ 4044.71 Valuation of annuity benefits.
§ 4044.72 Form of annuity to be valued.
§ 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities.
§ 4044.74 Withdrawal of employee contributions.
§ 4044.75 Other lump sum benefits.
Appendix A to Part 4044
Mortality Rate Tables
Appendix A to Part 4044
Interest Rates Used To Value Benefits
Appendix C to Part 4044
Loading Assumptions
Appendix D to Part 4044
Tables Used To Determine Expected Retirement Age
Part 4047 Restoration of Terminating and Terminated Plans
§ 4047.1 Purpose and scope.
§ 4047.2 Definitions.
§ 4047.3 Funding of restored plan.
§ 4047.4 Payment of premiums.
§ 4047.5 Repayment of PBGC payments of guaranteed benefits.

Part 4050 Missing Participants

Subpart A Single-Employer Plans Covered by Title IV
§ 4050.101 Purpose and scope.
§ 4050.102 Definitions.
§ 4050.103 Duties of plan administrator.
§ 4050.104 Diligent search.
§ 4050.105 Filing with PBGC.
§ 4050.106 Missing participant benefits.
§ 4050.107 PBGC discretion.
Subpart B Defined Contribution Plans
§ 4050.201 Purpose and scope.
§ 4050.202 Definitions.
§ 4050.203 Options and duties of plan.
§ 4050.204 Diligent search.
§ 4050.205 Filing with PBGC.
§ 4050.206 Missing participant benefits.
§ 4050.207 PBGC discretion.
Subpart C Certain Defined Benefit Plans Not Covered by Title IV
§ 4050.301 Purpose and scope.
§ 4050.302 Definitions.
§ 4050.303 Options and duties of plan administrator.
§ 4050.304 Diligent search.
§ 4050.305 Filing with PBGC.
§ 4050.306 Missing participant benefits.
§ 4050.307 PBGC discretion.
Subpart D Multiemployer Plans Covered by Title IV
§ 4050.401 Purpose and scope.
§ 4050.402 Definitions.
§ 4050.403 Duties of plan sponsor.
§ 4050.404 Diligent search.
§ 4050.405 Filing with PBGC.
§ 4050.406 Missing participant benefits.
§ 4050.407 PBGC discretion.

Subchapter F Liability

Part 4061 Amounts Payable by the Pension Benefit Guaranty Corporation
§ 4061.1 Cross-references.
Part 4062 Liability for Termination of Single-Employer Plans
§ 4062.1 Purpose and scope.
§ 4062.2 Definitions.
§ 4062.3 Amount and payment of section 4062(b) liability.
§ 4062.4 Determinations of net worth and collective net worth.
§ 4062.5 Net worth record date.
§ 4062.6 Net worth notification and information.
§ 4062.7 Calculating interest on liability and refunds of overpayments.
§ 4062.8 Liability pursuant to section 4062(e).
§ 4062.9 Arrangements for satisfying liability
§ 4062.10 Method and date of filing; where to file.
§ 4062.11 Computation of time.
Part 4063 Withdrawal Liability; Plans Under Multiple Controlled Groups
§ 4063.1 Cross-references.
Part 4064 Liability on Termination of Single-Employer Plans Under Multiple Controlled Groups
§ 4064.1 Cross-references.

Subchapter G Annual Reporting Requirements

Part 4065 Annual Report
§ 4065.1 Purpose and scope.
§ 4065.2 Definitions.
§ 4065.3 Filing requirement.

Subchapter H Enforcement Provisions

Part 4067 Recovery of Liability for Plan Terminations
§ 4067.1 Cross-reference.
Part 4068 Lien for Liability
§ 4068.1 Purpose; cross-references.
§ 4068.2 Definitions.
§ 4068.3 Notification of and demand for liability.
§ 4068.4 Lien.
Part 4071 Penalties for Failure to Provide Certain Notices or Other Material Information
§ 4071.1 Purpose and scope.
§ 4071.2 Definitions.
§ 4071.3 Penalty amount.

Subchapter I Withdrawal Liability for Multiemployer Plans

Part 4203 Extension of Special Withdrawal Liability Rules
§ 4203.1 Purpose and scope.
§ 4203.2 Definitions.
§ 4203.3 Plan adoption of special withdrawal rules.
§ 4203.4 Requests for PBGC approval of plan amendments.
§ 4203.5 PBGC action on requests.
§ 4203.6 OMB control number.
Part 4204 Variances for Sale of Assets
Subpart A General
§ 4204.1 Purpose and scope.
§ 4204.2 Definitions.
Subpart B Variance of the Statutory Requirements
§ 4204.11 Variance of the bond/escrow and sale-contract requirements.
§ 4204.12 De minimis transactions.
§ 4204.13 Net income and net tangible assets tests.
Subpart C Procedures for Individual and Class Variances or Exemptions
§ 4204.21 Requests to PBGC for variances and exemptions.
§ 4204.22 PBGC action on requests.
Subpart C Procedures for Individual and Class Variances or
§ 4204.21 Requests to PBGC for variances and exemptions.
§ 4204.22 PBGC action on requests.
Part 4206 Adjustment of Liability for a Withdrawal Subsequent to a Partial Withdrawal
§ 4206.1 Purpose and scope.
§ 4206.2 Definitions.
§ 4206.3 Credit against liability for a subsequent withdrawal.
§ 4206.4 Amount of credit in plans using the presumptive method.
§ 4206.5 Amount of credit in plans using the modified presumptive method.
§ 4206.6 Amount of credit in plans using the rolling-5 method.
§ 4206.7 Amount of credit in plans using the direct attribution method.
§ 4206.8 Reduction of credit for abatement or other reduction of prior partial withdrawal liability.
§ 4206.9 Amount of credit in plans using alternative allocation methods.
§ 4206.10 Special rule for 70-percent decline partial withdrawals.
Part 4207 Reduction or Waiver of Complete Withdrawal Liability
§ 4207.1 Purpose and scope.
§ 4207.2 Definitions.
§ 4207.3 Abatement.
§ 4207.4 Withdrawal liability payments during pendency of abatement determination.
§ 4207.5 Requirements for abatement.
§ 4207.6 Partial withdrawals after reentry.
§ 4207.7 Liability for subsequent complete withdrawals and related adjustments for allocating unfunded vested benefits.
§ 4207.8 Liability for subsequent partial withdrawals.
§ 4207.9 Special rules.
§ 4207.10 Plan rules for abatement.
§ 4207.11 Method of filing; method and date of issuance.
Part 4208 Reduction or Waiver of Partial Withdrawal Liability
§ 4208.1 Purpose and scope.
§ 4208.2 Definitions.
§ 4208.3 Abatement.
§ 4208.4 Conditions for abatement.
§ 4208.5 Withdrawal liability payments during pendency of abatement determination.
§ 4208.6 Computation of reduced annual partial withdrawal liability payment.
§ 4208.7 Adjustment of withdrawal liability for subsequent withdrawals.
§ 4208.8 Multiple partial withdrawals in one plan year.
§ 4208.9 Plan adoption of additional abatement conditions.
§ 4208.10 Method of filing; method and date of issuance.
Part 4211 Allocating Unfunded Vested Benefits to Withdrawing Employers
Subpart A General
§ 4211.1 Purpose and scope.
§ 4211.2 Definitions.
§ 4211.3 Special rules for construction industry and Code section 404(c) plans.
§ 4211.4 Contributions for purposes of the numerator and denominator of the allocation fractions.
§ 4211.6 Disregarding benefit reductions and benefit suspensions.
Subpart B Changes Not Subject to PBGC Approval
§ 4211.11 Plan sponsor adoption of modifications and simplified methods.
§ 4211.12 Modifications to the presumptive, modified presumptive, and rolling-5 methods.
§ 4211.13 Modifications to the direct attribution method.
§ 4211.14 Simplified methods for disregarding certain contributions.
§ 4211.15 Simplified methods for determining expiration date of a collective bargaining agreement.
§ 4211.16 Simplified methods for disregarding benefit reductions and benefit suspensions.
Subpart C Changes Subject to PBGC Approval
§ 4211.21 Changes subject to PBGC approval.
§ 4211.22 Requests for PBGC approval.
§ 4211.23 Approval of alternative method.
§ 4211.24 Special rule for certain alternative methods previously approved.
Subpart D Allocation Methods for Merged Multiemployer Plans
§ 4211.31 Allocation of unfunded vested benefits following the merger of plans.
§ 4211.32 Presumptive method for withdrawals after the initial plan year.
§ 4211.33 Modified presumptive method for withdrawals after the initial plan year.
§ 4211.34 Rolling-5 method for withdrawals after the initial plan year.
§ 4211.35 Direct attribution method for withdrawals after the initial plan year.
§ 4211.36 Modifications to the determination of initial liabilities, the amortization of initial liabilities, and the allocation fraction.
§ 4211.37 Allocating unfunded vested benefits for withdrawals before the end of the initial plan year.
Appendix to Part 4211
§ 4211.24 Special rule for certain alternative methods previously approved.
Part 4219 Notice, Collection, and Redetermination of Withdrawal Liability
Subpart A General
§ 4219.1 Purpose and scope.
§ 4219.2 Definitions.
§ 4219.3 Disregarding certain contributions.
Subpart B Redetermination of Withdrawal Liability Upon Mass Withdrawal
§ 4219.11 Withdrawal liability upon mass withdrawal.
§ 4219.12 Employers liable upon mass withdrawal.
§ 4219.13 Amount of liability for de minimis amounts.
§ 4219.14 Amount of liability for 20-year-limitation amounts.
§ 4219.15 Determination of reallocation liability.
§ 4219.16 Imposition of liability.
§ 4219.17 Filings with PBGC.
§ 4219.18 Withdrawal in a plan year in which substantially all employers withdraw.
§ 4219.19 Method and date of issuance; computation of time.
§ 4219.20 Information collection.
Subpart C Overdue, Defaulted, and Overpaid Withdrawal Liability
§ 4219.31 Overdue and defaulted withdrawal liability; overpayment.
§ 4219.32 Interest on overdue, defaulted and overpaid withdrawal liability.
§ 4219.33 Plan rules concerning overdue and defaulted withdrawal liability.
Part 4220 Procedures for PBGC Approval of Plan Amendments
§ 4220.1 Purpose and scope.
§ 4220.2 Definitions.
§ 4220.3 Requests for PBGC approval.
§ 4220.4 PBGC action on requests.
Part 4221 Arbitration of Disputes in Multiemployer Plans
§ 4221.1 Purpose and scope.
§ 4221.2 Definitions.
§ 4221.3 Initiation of arbitration.
§ 4221.4 Appointment of the arbitrator.
§ 4221.5 Powers and duties of the arbitrator.
§ 4221.6 Hearing.
§ 4221.7 Reopening of proceedings.
§ 4221.8 Award.
§ 4221.9 Reconsideration of award.
§ 4221.10 Costs.
§ 4221.11 Waiver of rules.
§ 4221.12 Calculation of periods of time.
§ 4221.13 Filing and issuance rules.
§ 4221.14 PBGC-approved arbitration procedures.

Subchapter J Insolvency, Termination, and Other Rules Applicable to Multiemployer Plans

Part 4231 Mergers and Transfers Between Multiemployer Plans
Subpart A General Provisions
§ 4231.1 Purpose and scope.
§ 4231.2 Definitions.
§ 4231.3 Requirements for mergers and transfers.
§ 4231.4 Preservation of accrued benefits.
§ 4231.5 Valuation requirement.
§ 4231.6 Plan solvency tests.
§ 4231.7 De minimis mergers and transfers.
§ 4231.8 Filing requirements; timing and method of filing.
§ 4231.9 Notice of merger or transfer.
§ 4231.10 Request for compliance determination.
§ 4231.11 Actuarial calculations and assumptions.
Subpart B Additional Rules for Facilitated Mergers
§ 4231.12 Request for facilitated merger.
§ 4231.13 Plan information for financial assistance merger.
§ 4231.14 Description of financial assistance merger.
§ 4231.15 Actuarial and financial information for financial assistance merger.
§ 4231.16 Participant census data for financial assistance merger.
§ 4231.17 PBGC action on a request for facilitated merger.
§ 4231.18 Jurisdiction over financial assistance merger.
Part 4233 Partitions of Eligible Multiemployer Plans
§ 4233.1 Purpose and scope.
§ 4233.2 Definitions.
§ 4233.3 Application filing requirements.
§ 4233.4 Information to be filed.
§ 4233.5 Plan information.
§ 4233.6 Partition information.
§ 4233.7 Actuarial and financial information.
§ 4233.8 Participant census data.
§ 4233.9 Financial assistance information.
§ 4233.10 Initial review.
§ 4233.11 Notice of application for partition.
§ 4233.12 PBGC action on application for partition.
§ 4233.13 Coordinated application process for partition and benefit suspension.
§ 4233.14 Partition order.
§ 4233.15 Nature and operation of successor plan.
§ 4233.16 Coordination of benefits under original plan and successor plan.
§ 4233.17 Continuing jurisdiction.
Appendix A to Part 4233 - Model Notices
Part 4245 Duties of Plan Sponsor of an Insolvent Plan
§ 4245.1 Purpose, scope, and filing and issuance rules.
§ 4245.2 Definitions.
§ 4245.3 Notice of insolvency.
§ 4245.4 Contents of notice of insolvency.
§ 4245.5 Notice of insolvency benefit level.
§ 4245.6 Contents of notice of insolvency benefit level.
§ 4245.7 Successor plan.
§ 4245.8 Financial assistance.
Part 4261 Financial Assistance to Multiemployer Plans
§ 4261.1 Cross-reference.
Part 4262 Special Financial Assistance by PBGC
§ 4262.1 Purpose.
§ 4262.2 Definitions.
§ 4262.3 Eligibility for special financial assistance.
§ 4262.4 Amount of special financial assistance.
§ 4262.5 PBGC review of plan assumptions.
§ 4262.6 Information to be filed.
§ 4262.7 Plan information.
§ 4262.8 Actuarial and financial information.
§ 4262.9 Application for a plan with a partition.
§ 4262.10 Processing applications.
§ 4262.11 PBGC action on applications.
§ 4262.12 Payment of special financial assistance.
§ 4262.13 Restrictions on special financial assistance.
§ 4262.14 Permissible investments of special financial assistance.
§ 4262.15 Reinstatement of benefits previously suspended.
§ 4262.16 Conditions for special financial assistance.
§ 4262.17 Other provisions.
Part 4281 Duties of Plan Sponsor Following Mass Withdrawal
Subpart A General Provisions (§§ 4281.1 – 4281.4)
§ 4281.1 Purpose and scope.
§ 4281.2 Definitions.
§ 4281.3 Filing and issuance rules.
§ 4281.4 Collection of information.
Subpart B Valuation of Plan Benefits and Plan Assets (§§ 4281.11 – 4281.18)
§ 4281.11 Valuation dates.
§ 4281.12 Benefits to be valued.
§ 4281.13 Benefit valuation methods—in general.
§§ 4281.14-4281.15 [Reserved]
§ 4281.16 Benefit valuation methods—plans closing out.
§ 4281.17 Asset valuation methods—in general.
§ 4281.18 Outstanding claims for withdrawal liability.
Subpart C Benefit Reductions (§§ 4281.31 – 4281.33)
§ 4281.31 Plan amendment.
§ 4281.32 Notices of benefit reductions.
§ 4281.33 Restoration of benefits.
Subpart D Benefit Suspensions (§§ 4281.41 – 4281.47)
§ 4281.41 Benefit suspensions.
§ 4281.42 Retroactive payments.
§ 4281.43 Notice of insolvency.
§ 4281.44 Contents of notice of insolvency.
§ 4281.45 Notice of insolvency benefit level.
§ 4281.46 Contents of notice of insolvency benefit level.
§ 4281.47 Application for financial assistance.
Part 4302 Penalties for Failure to Provide Certain Multiemployer Plan Notices
§ 4302.1 Purpose and scope.
§ 4302.2 Definitions.
§ 4302.3 Penalty amount.
Part 4901 Disclosure and Public Inspection of Pension Benefit Guaranty Corporation Records
Subpart A General (§§ 4901.1 – 4901.6)
§ 4901.1 Purpose and scope.
§ 4901.2 Definitions.
§ 4901.3 Electronic reading room.
§ 4901.4 Information maintained in electronic reading room.
§ 4901.5 Disclosure of other information.
§ 4901.6 Filing rules; computation of time.
Subpart B Procedure for Formal Requests (§§ 4901.11 – 4901.18)
Subpart C Restrictions on Disclosure (§§ 4901.21 – 4901.24)
§ 4901.21 Restrictions in general.
§ 4901.22 Partial disclosure.
§ 4901.23 Record of concern to agency other than PBGC.
§ 4901.24 Special rules for trade secrets and confidential commercial or financial information submitted to PBGC.
Subpart D Fees (§§ 4901.31 – 4901.34)
§ 4901.31 Charges for services.
§ 4901.32 Fee schedule.
§ 4901.33 Payment of fees.
§ 4901.34 Waiver or reduction of charges.
Part 4902 Disclosure and Amendment of Records Pertaining to Individuals Under the Privacy Act
§ 4902.1 Purpose and Scope.
§ 4902.2 Definitions.
§ 4902.3 Procedures for determining existence of and requesting access to records.
§ 4902.4 Disclosure of record to an individual.
§ 4902.5 Procedures for requesting amendment of a record.
§ 4902.6 Action on request for amendment of a record.
§ 4902.7 Appeal of a denial of a request for amendment of a record.
§ 4902.8 Fees.
§ 4902.9 Privacy Act provisions for which PBGC claims an exemption.
§ 4902.10 Specific exemption: Personnel Security Investigation Records.
§ 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
§ 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
§ 4902.13 Filing rules; computation of time.
Part 4902 Disclosure and Amendment of Records Pertaining to Individuals Under the Privacy Act
§ 4902.1 Purpose and Scope.
§ 4902.2 Definitions.
§ 4902.3 Procedures for determining existence of and requesting access to records.
§ 4902.4 Disclosure of record to an individual.
§ 4902.5 Procedures for requesting amendment of a record.
§ 4902.6 Action on request for amendment of a record.
§ 4902.7 Appeal of a denial of a request for amendment of a record.
§ 4902.8 Fees.
§ 4902.9 Privacy Act provisions for which PBGC claims an exemption.
§ 4902.10 Specific exemption: Personnel Security Investigation Records.
§ 4902.11 Specific exemptions: Office of Inspector General Investigative File System.
§ 4902.12 Specific exemptions: Insider Threat and Data Loss Prevention.
§ 4902.13 Filing rules; computation of time.
Part 4903 Debt Collection
Subpart A General Provisions (§§ 4903.1 – 4903.4)
§ 4903.1 What definitions apply to this part?
§ 4903.2 What do these regulations cover?
§ 4903.3 Do these regulations adopt the Federal Claims Collection Standards (FCCS)?
§ 4903.4 What rules apply for purposes of filing with PBGC, determining dates of filings, and computation of time?
Subpart B Procedures To Collect Debts Owed to PBGC (§§ 4903.5 – 4903.20)
§ 4903.5 What notice will PBGC send to a debtor when collecting a debt owed to PBGC?
§ 4903.6 How will PBGC add interest, penalty charges, and administrative costs to a debt owed to PBGC?
§ 4903.7 When will PBGC allow a debtor to pay a debt owed to PBGC in installments instead of a lump sum?
§ 4903.8 When will PBGC compromise a debt owed to PBGC?
§ 4903.9 When will PBGC suspend or terminate debt collection on a debt owed to PBGC?
§ 4903.10 When will PBGC transfer a debt owed to PBGC to the Treasury Department's Financial Management Service for collection?
§ 4903.11 How will PBGC use administrative offset (offset of non-tax Federal payments) to collect a debt owed to PBGC?
§ 4903.12 How will PBGC use tax refund offset to collect a debt owed to PBGC?
§ 4903.13 How will PBGC offset a Federal employee's salary to collect a debt owed to PBGC?
§ 4903.14 How will PBGC use administrative wage garnishment to collect a debt owed to PBGC from a debtor's wages?
§ 4903.15 How will PBGC report debts owed to PBGC to credit bureaus?
§ 4903.16 How will PBGC refer debts owed to PBGC to private collection agencies?
§ 4903.17 When will PBGC refer debts owed to PBGC to the Department of Justice?
§ 4903.18 Will a debtor who owes a debt to PBGC or another Federal agency, and persons controlled by or controlling such debtors, be ineligible for Federal loan assistance, grants, cooperative agreements, or other sources of Federal funds?
§ 4903.19 How does a debtor request a special review based on a change in circumstances such as catastrophic illness, divorce, death, or disability?
§ 4903.20 Will PBGC issue a refund if money is erroneously collected on a debt?
Subpart C Procedures for Offset of PBGC Payments To Collect Debts Owed to Other Federal Agencies (§§ 4903.21 – 4903.22)
§ 4903.21 How do other Federal agencies use the offset process to collect debts from payments issued by PBGC?
§ 4903.22 What does PBGC do upon receipt of a request to offset the salary of a PBGC employee to collect a debt owed by the employee to another Federal agency?
Part 4905 Appearances in Certain Proceedings
§ 4905.1 Purpose and scope.
§ 4905.2 Definitions.
§ 4905.3 General.
§ 4905.4 Appearances by PBGC employees.
§ 4905.5 Requests for authenticated copies of PBGC records.
§ 4905.6 Penalty.
Part 4907 Enforcement of Nondiscrimination on the Basis of Handicap in Programs or Activities Conducted by the Pension Benefit Guaranty Corporation
§ 4907.101 Purpose.
§ 4907.102 Application.
§ 4907.103 Definitions.
§§ 4907.104-4907.109 [Reserved]
§ 4907.110 Self-evaluation.
§ 4907.111 Notice.
§§ 4907.112-4907.129 [Reserved]
§ 4907.130 General prohibitions against discrimination.
§§ 4907.131-4907.139 [Reserved]
§ 4907.140 Employment.
§§ 4907.141-4907.148 [Reserved]
§ 4907.149 Program accessibility: Discrimination prohibited.
§ 4907.150 Program accessibility: Existing facilities.
§ 4907.151 Program accessibility: New construction and alterations.
§§ 4907.152-4907.159 [Reserved]
§ 4907.160 Communications.
§§ 4907.161-4907.169 [Reserved]
§ 4907.170 Compliance procedures.
§§ 4907.171-4907.999 [Reserved]