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Pension Resource

29 C.F.R. § 4050.201

Purpose and scope.
eCFR editorial change effective 2018-01-22 · current
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(a) In general. This subpart describes PBGC's missing participants program for single-employer and multiemployer defined contribution retirement plans. The missing participants program is a program to hold retirement benefits for missing participants and beneficiaries in terminated retirement plans and to help them find and receive the benefits being held for them. For a plan to which this subpart applies, this subpart describes what the plan must do upon plan termination if it elects to use the missing participants program for missing participants and beneficiaries who are entitled to distributions. This subpart applies to a plan only if it is a plan—
(1) That—
(i) Is a defined contribution (individual account) plan described in section 3(34) of ERISA; or
(ii) Is treated as a defined contribution (individual account) plan under section (3)(35) of ERISA (to the extent so treated);
(2) That is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA other than paragraph (1), (5), (12), or (13), including a plan described in section 403(b) of the Code under which benefits are provided through custodial accounts described in section 403(b)(7) of the Code;
(3) That, if it is a transferring plan, pays all benefit transfer amounts to PBGC in money, consistent with plan provisions and applicable law; and
(4) That terminates and closes out.
(b) Defined contribution plans that are part of defined benefit plans. This subpart does not fail to apply to a plan merely because the plan is described in the same plan document as a defined benefit plan (to which this subpart does not apply). For example, this subpart may apply to employee contributions (or interest or earnings thereon) held as an individual account under a defined benefit plan.
(c) Defined contribution plans that are abandoned plans. This subpart does not fail to apply to a plan merely because the plan is an abandoned plan, as defined in 29 CFR 2578.1.
29 C.F.R. § 4050.201 — Purpose and scope. · eCFR editorial change effective 2018-01-22 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4050.201&asof=1995-01-04 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Defined contribution plans that are part of defined benefit…
  • (c) Defined contribution plans that are abandoned plans.
Implements
ERISA § 4050 (29 U.S.C. § 1350) Missing participants
Cited by (code & regs)
Guidance addressing this section

No documents are primarily about this section.

Also cited in 3 other documents
Department of Labor (EBSA)
Final Rules
PBGC
Final Rules
Proposed Rules
  • 81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016

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