83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCProposed Rules (FR)Proposed Mar 7, 2018
…imate these benefits in distress terminations, PBGC must update the calculation procedures. Section 4022.62 provides two methods for calculating estimated guaranteed benefits. One method—given at paragraph 4022.62(c)—applies to non-owner-participants, while the other—given at paragraph 4022.62(d)—applies to owner-parti…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026related by meaning
ified IDR entities are required to continue to comply with the corresponding section of § 54.9816-8 in effect prior to June 4, 2026.
(i)
Severability. (1) Any provision of this section held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, will be construed so as to continue to g…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…605(b) of the Regulatory Flexibility Act, sections 603 and 604 do not apply.
List of Subjects in 29 CFR Part 4022
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
For the reasons stated in the preamble, PBGC proposes to amend 29 CFR part 4022 to read as follows:
PART 4022—BENEFITS PAYAB…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 PBGCFinal Rules (FR)Jun 14, 2011
account section 4022(g) of ERISA) nor funded by the plan's assets (taking into account section 4044(e) of ERISA).
(c)
Determination of recovery ratio. In a PPA 2006 bankruptcy termination, the recovery ratio under section 4022(c)(3) of ERISA is determined as follows. The numerator is based on PBGC's recoveries under se…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
…table contingent event benefit in section 206(g)(1)(C) of ERISA and Treas. Reg. § 1.436-1(j)(9) (26 CFR 1.436-1(j)(9)). Thus, a UCEB is any benefit or benefit increase to the extent that it would not be payable but for the occurrence of a UCE. A benefit or benefit increase that is conditioned upon the occurrence of a U…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
…f the contingent event having occurred or its occurrence having become reasonably predictable.
3. § 4022.24(e) is revised to read as follows:
§ 4022.24
Benefit Increases.
* * * * *
(e) Except as provided in § 4022.27(c), for the purposes of §§ 4022.22 through 4022.28, a benefit increase is deemed to be in effect commen…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
Back to Citation
32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
Back to Citation
33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
Back to Citat…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
85 FR 57123 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 15, 2020
ts
29 CFR Part 4022
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4044
Employee benefit plans Pension insurance
Pensions
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
85 FR 36153 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 15, 2020
ts
29 CFR Part 4022
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4044
Employee benefit plans Pension insurance
Pensions
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER…
ERISARegulationsJan 1, 2017related by meaning
[Reserved]
84 FR 68043 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Dec 13, 2019
601(2).
List of Subjects
29 CFR Part 4022
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4044 Employee benefit plans
Pension insurance
Pensions
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows:
PART 4022—BENEFITS PAYABLE IN TER…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
84 FR 48272 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 13, 2019
ts
29 CFR Part 4022
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4044
Employee benefit plans Pension insurance
Pensions
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER…