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Pension Resource

29 C.F.R. § 4047.4

Payment of premiums.
eCFR amendment effective 2017-01-01 · current · last amended by 79 FR 13562, Mar. 11, 2014
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Amended effective Jul 1, 2014 by 79 FR 13562, Mar. 11, 2014. See what changed
(a) General. Upon restoration of a plan pursuant to ERISA section 4047, the obligation to pay PBGC premiums pursuant to ERISA section 4007 is reinstated as of the date on which the plan was trusteed under section 4042 of ERISA. Except as otherwise specifically provided in paragraphs (b) and (c) of this section, the amount of the outstanding premiums owed shall be computed and paid by the plan administrator in accordance with part 4006 of this chapter (Premium Rates) and the forms and instructions issued pursuant thereto, as in effect for the plan years for which premiums are owed.
(b) Notification of premiums owed. Whenever the PBGC issues or has issued a plan restoration order, it shall send a written notice to the plan administrator of the restored plan advising the plan administrator of the plan year(s) for which premiums are owed. PBGC will include with the notice the necessary premium payment forms and instructions. The notice shall prescribe the payment due dates for the outstanding premiums.
(c) Methods for determining variable rate portion of the premium. In general, the variable rate portion of the outstanding premiums shall be determined in accordance with the premium regulation and forms, as provided in paragraph (a) of this section, except that for any plan year following a plan year for which Form 5500, Schedule B was not filed because the plan was terminated, the alternative calculation method may not be used.
Source credit, amendments & notes

[61 FR 34073, July 1, 1996, as amended at 79 FR 13562, Mar. 11, 2014]

29 C.F.R. § 4047.4 — Payment of premiums. · eCFR amendment effective 2017-01-01 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr29-4047.4 · printed Oct 16, 2026
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  • (a) General.
  • (b) Notification of premiums owed.
  • (c) Methods for determining variable rate portion of the premiu…
Implements
ERISA § 4047 (29 U.S.C. § 1347) Restoration of plans
Guidance addressing this section

No documents are primarily about this section.

Also cited in 2 other documents
PBGC
Final Rules
  • 79 FR 13547 Mar 11, 2014 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
Proposed Rules
  • 78 FR 44056Proposed Jul 23, 2013 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden Comments due Sep 23, 2013

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Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jul 1, 1997Jun 30, 2014CFR 2013 annual edition (revised as of 2013-07-01) run 127View
Jul 1, 2014currenteCFR amendment effective 2017-01-01 run 279 FR 13562, Mar. 11, 2014View · Redline (sign in)
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