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Pension Resource

29 C.F.R. § 4041.50

Closeout of plan.
eCFR editorial change effective 2017-01-01 · current
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If a plan administrator receives a distribution notice from the PBGC pursuant to § 4041.47 and neither the plan administrator nor the PBGC makes the finding described in § 4041.49(b) or (d), the plan administrator must distribute plan assets in accordance with § 4041.28 and file a post-distribution certification in accordance with § 4041.29, except that—
(a) The term “plan benefits” is replaced with “title IV benefits”;
(b) For purposes of applying the distribution deadline in § 4041.28(a)(1)(i), the phrase “after the expiration of the PBGC's 60-day (or extended) review period under § 4041.26(a)” is replaced with “the day on which the plan administrator completes the issuance of the notices of benefit distribution pursuant to § 4041.48(a)”; and
(c) For purposes of applying the distribution deadline in § 4041.28(a)(1)(ii), the phrase “the requirements of § 4041.25(c)” is replaced with “the requirements of § 4041.48(d)”.
29 C.F.R. § 4041.50 — Closeout of plan. · eCFR editorial change effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4041.50&asof=1998-07-01 · printed Oct 16, 2026
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  • (a) (a) The term “plan benefits” is replaced with “title IV ben…
  • (b) (b) For purposes of applying the distribution deadline in §…
  • (c) (c) For purposes of applying the distribution deadline in §…
Implements
ERISA § 4041 (29 U.S.C. § 1341) Termination of single-employer plans
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Also cited in 1 other documents
PBGC
Final Rules
  • 76 FR 34590 Jun 14, 2011 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006

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