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ERISA § 4001 (29 U.S.C. § 1301)

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USC 2024 ed., current through 2025-01-06 · current · last amended by Pub. L. 113-235
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Amended effective Jan 6, 2017 by Pub. L. 113-235. See what changed
(a) For purposes of this subchapter, the term—
(1) "administrator" means the person or persons described in paragraph (16) of section 1002 of this title;
(2) "substantial employer", for any plan year of a single-employer plan, means one or more persons—
(A) who are contributing sponsors of the plan in such plan year,
(B) who, at any time during such plan year, are members of the same controlled group, and
(C) whose required contributions to the plan for each plan year constituting one of—
(i) the two immediately preceding plan years, or
(ii) the first two of the three immediately preceding plan years,
total an amount greater than or equal to 10 percent of all contributions required to be paid to or under the plan for such plan year;
(3) "multiemployer plan" means a plan—
(A) to which more than one employer is required to contribute,
(B) which is maintained pursuant to one or more collective bargaining agreements between one or more employee organizations and more than one employer, and
(C) which satisfies such other requirements as the Secretary of Labor may prescribe by regulation,
except that, in applying this paragraph—
(i) a plan shall be considered a multiemployer plan on and after its termination date if the plan was a multiemployer plan under this paragraph for the plan year preceding such termination, and
(ii) for any plan year which began before September 26, 1980, the term "multiemployer plan" means a plan described in section 414(f) of title 26 as in effect immediately before such date;
(4) "corporation", except where the context clearly requires otherwise, means the Pension Benefit Guaranty Corporation established under section 1302 of this title;
(5) "fund" means the appropriate fund established under section 1305 of this title;
(6) "basic benefits" means benefits guaranteed under section 1322 of this title (other than under section 1322(c) 1 of this title), or under section 1322a of this title (other than under section 1322a(g) of this title);
(7) "non-basic benefits" means benefits guaranteed under section 1322(c) 1 of this title or 1322a(g) of this title;
(8) "nonforfeitable benefit" means, with respect to a plan, a benefit for which a participant has satisfied the conditions for entitlement under the plan or the requirements of this chapter (other than submission of a formal application, retirement, completion of a required waiting period, or death in the case of a benefit which returns all or a portion of a participant's accumulated mandatory employee contributions upon the participant's death), whether or not the benefit may subsequently be reduced or suspended by a plan amendment, an occurrence of any condition, or operation of this chapter or title 26;
(9) Repealed. Pub. L. 113–235, div. O, title I, §108(a)(3)(A), Dec. 16, 2014, 128 Stat. 2787.
(10) "plan sponsor" means, with respect to a multiemployer plan—
(A) the plan's joint board of trustees, or
(B) if the plan has no joint board of trustees, the plan administrator;
(11) "contribution base unit" means a unit with respect to which an employer has an obligation to contribute under a multiemployer plan, as defined in regulations prescribed by the Secretary of the Treasury;
(12) "outstanding claim for withdrawal liability" means a plan's claim for the unpaid balance of the liability determined under part 1 of subtitle E for which demand has been made, valued in accordance with regulations prescribed by the corporation;
(13) "contributing sponsor", of a single-employer plan, means a person described in section 1082(b)(1) of this title (without regard to section 1082(b)(2) of this title) or section 412(b)(1) of title 26 (without regard to section 412(b)(2) of such title).2
(14) in the case of a single-employer plan—
(A) "controlled group" means, in connection with any person, a group consisting of such person and all other persons under common control with such person;
(B) the determination of whether two or more persons are under "common control" shall be made under regulations of the corporation which are consistent and coextensive with regulations prescribed for similar purposes by the Secretary of the Treasury under subsections (b) and (c) of section 414 of title 26; and
(C)
(i) notwithstanding any other provision of this subchapter, during any period in which an individual possesses, directly or indirectly, the power to direct or cause the direction of the management and policies of an affected air carrier of which he was an accountable owner, whether through the ownership of voting securities, by contract, or otherwise, the affected air carrier shall be considered to be under common control not only with those persons described in subparagraph (B), but also with all related persons; and
(ii) for purposes of this subparagraph, the term—
(I) "affected air carrier" means an air carrier, as defined in section 40102(a)(2) of title 49, that holds a certificate of public convenience and necessity under section 41102 of title 49 for route number 147, as of November 12, 1991;
(II) "related person" means any person which was under common control (as determined under subparagraph (B)) with an affected air carrier on October 10, 1991, or any successor to such related person;
(III) "accountable owner" means any individual who on October 10, 1991, owned directly or indirectly through the application of section 318 of title 26 more than 50 percent of the total voting power of the stock of an affected air carrier;
(IV) "successor" means any person that acquires, directly or indirectly through the application of section 318 of title 26, more than 50 percent of the total voting power of the stock of a related person, more than 50 percent of the total value of the securities (as defined in section 1002(20) of this title) of the related person, more than 50 percent of the total value of the assets of the related person, or any person into which such related person shall be merged or consolidated; and
(V) "individual" means a living human being;
(15) "single-employer plan" means any defined benefit plan (as defined in section 1002(35) of this title) which is not a multiemployer plan;
(16) "benefit liabilities" means the benefits of employees and their beneficiaries under the plan (within the meaning of section 401(a)(2) of title 26);
(17) "amount of unfunded guaranteed benefits", of a participant or beneficiary as of any date under a single-employer plan, means an amount equal to the excess of—
(A) the actuarial present value (determined as of such date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title) of the benefits of the participant or beneficiary under the plan which are guaranteed under section 1322 of this title, over
(B) the current value (as of such date) of the assets of the plan which are required to be allocated to those benefits under section 1344 of this title;
(18) "amount of unfunded benefit liabilities" means, as of any date, the excess (if any) of—
(A) the value of the benefit liabilities under the plan (determined as of such date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title), over
(B) the current value (as of such date) of the assets of the plan;
(19) "outstanding amount of benefit liabilities" means, with respect to any plan, the excess (if any) of—
(A) the value of the benefit liabilities under the plan (determined as of the termination date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title), over
(B) the value of the benefit liabilities which would be so determined by only taking into account benefits which are guaranteed under section 1322 of this title or to which assets of the plan are allocated under section 1344 of this title;
(20) "person" has the meaning set forth in section 1002(9) of this title;
(21) "affected party" means, with respect to a plan—
(A) each participant in the plan,
(B) each beneficiary under the plan who is a beneficiary of a deceased participant or who is an alternate payee (within the meaning of section 1056(d)(3)(K) of this title) under an applicable qualified domestic relations order (within the meaning of section 1056(d)(3)(B)(i) of this title),
(C) each employee organization representing participants in the plan, and
(D) the corporation,
except that, in connection with any notice required to be provided to the affected party, if an affected party has designated, in writing, a person to receive such notice on behalf of the affected party, any reference to the affected party shall be construed to refer to such person.
(b)
(1) An individual who owns the entire interest in an unincorporated trade or business is treated as his own employer, and a partnership is treated as the employer of each partner who is an employee within the meaning of section 401(c)(1) of title 26. For purposes of this subchapter, under regulations prescribed by the corporation, all employees of trades or businesses (whether or not incorporated) which are under common control shall be treated as employed by a single employer and all such trades and businesses as a single employer. The regulations prescribed under the preceding sentence shall be consistent and coextensive with regulations prescribed for similar purposes by the Secretary of the Treasury under section 414(c) of title 26.
(2) For purposes of subtitle E—
(A) except as otherwise provided in subtitle E, contributions or other payments shall be considered made under a plan for a plan year if they are made within the period prescribed under section 412(c)(10) 3 of title 26 (determined, in the case of a terminated plan, as if the plan had continued beyond the termination date), and
(B) the term "Secretary of the Treasury" means the Secretary of the Treasury or such Secretary's delegate.
Source credit, amendments & notes

(Pub. L. 93–406, title IV, §4001, Sept. 2, 1974, 88 Stat. 1003; Pub. L. 96–364, title IV, §402(a)(1), Sept. 26, 1980, 94 Stat. 1296; Pub. L. 99–272, title XI, §11004, Apr. 7, 1986, 100 Stat. 238; Pub. L. 100–203, title IX, §§9312(b)(4), (5), 9313(a)(2)(F), Dec. 22, 1987, 101 Stat. 1330–363, 1330–365; Pub. L. 101–239, title VII, §7891(a)(1), Dec. 19, 1989, 103 Stat. 2445; Pub. L. 102–229, title II, §214, Dec. 12, 1991, 105 Stat. 1718; Pub. L. 103–465, title VII, §761(a)(11), Dec. 8, 1994, 108 Stat. 5034; Pub. L. 109–280, title I, §108(b)(1), formerly §107(b)(1), Aug. 17, 2006, 120 Stat. 819, renumbered Pub. L. 111–192, title II, §202(a), June 25, 2010, 124 Stat. 1297; Pub. L. 113–235, div. O, title I, §108(a)(3)(A), Dec. 16, 2014, 128 Stat. 2787.)

Editorial Notes
References in Text

Section 1322(c) of this title, referred to in subsec. (a)(6), (7), was redesignated section 1322(d) of this title by Pub. L. 100–203, title IX, §9312(b)(3)(A)(i), Dec. 22, 1987, 101 Stat. 1330–362.

This chapter, referred to in subsec. (a)(8), was in the original "this Act", meaning Pub. L. 93–406, known as the Employee Retirement Income Security Act of 1974. Titles I, III, and IV of such Act are classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of this title and Tables.

Section 412, referred to in subsec. (b)(2)(A), was amended generally by Pub. L. 109–280, title I, §111(a), Aug. 17, 2006, 120 Stat. 820, and as so amended, no longer contains a subsec. (c)(10).

Codification

In subsec. (a)(14)(C)(ii)(I), "section 40102(a)(2) of title 49" substituted for "section 101(3) of the Federal Aviation Act of 1958" and "section 41102 of title 49" substituted for "section 401 of such Act" on authority of Pub. L. 103–272, §6(b), July 5, 1994, 108 Stat. 1378, the first section of which enacted subtitles II, III, and V to X of Title 49, Transportation.

Amendments

2014—Subsec. (a)(9). Pub. L. 113–235 struck out par. (9) which defined "reorganization index".

2006—Subsec. (a)(13). Pub. L. 109–280 substituted "1082(b)(1)" for "1082(c)(11)(A)", "1082(b)(2)" for "1082(c)(11)(B)", "412(b)(1)" for "412(c)(11)(A)", and "412(b)(2)" for "412(c)(11)(B)".

1994—Subsec. (a)(13). Pub. L. 103–465 substituted "means a person described in section 1082(c)(11)(A) of this title (without regard to section 1082(c)(11)(B) of this title) or section 412(c)(11)(A) of title 26 (without regard to section 412(c)(11)(B) of such title)." for "means a person—

"(A) who is responsible, in connection with such plan, for meeting the funding requirements under section 1082 of this title or section 412 of title 26, or

"(B) who is a member of the controlled group of a person described in subparagraph (A), has been responsible for meeting such funding requirements, and has employed a significant number (as may be defined in regulations of the corporation) of participants under such plan while such person was so responsible;".

1991—Subsec. (a)(14)(C). Pub. L. 102–229, which directed the amendment of section 4001(a)(14) of the Employment Retirement Income Security Act of 1974 by adding subpar. (C), was executed to section 4001(a)(14) of the Employee Retirement Income Security Act of 1974, which is classified to this section, to reflect the probable intent of Congress.

1989—Subsecs. (a)(8), (13)(A), (14)(B), (b)(1), (2)(A). Pub. L. 101–239 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring no change in text.

1987—Subsec. (a)(16). Pub. L. 100–203, §9312(b)(4), amended par. (16) generally. Prior to amendment, par. (16) read as follows: " 'benefit commitments', to a participant or beneficiary as of any date under a single-employer plan, means all benefits provided by the plan with respect to the participant or beneficiary which—

"(A) are guaranteed under section 1322 of this title,

"(B) would be guaranteed under section 1322 of this title, but for the operation of subsection 1322(b) of this title, or

"(C) constitute—

"(i) early retirement supplements or subsidies, or

"(ii) plant closing benefits,

irrespective of whether any such supplements, subsidies, or benefits are benefits guaranteed under section 1322 of this title, if the participant or beneficiary has satisfied, as of such date, all of the conditions required of him or her under the provisions of the plan to establish entitlement to the benefits, except for the submission of a formal application, retirement, completion of a required waiting period subsequent to application for benefits, or designation of a beneficiary;".

Subsec. (a)(18). Pub. L. 100–203, §9313(a)(2)(F), amended par. (18) generally. Prior to amendment, par. (18) read as follows: " 'amount of unfunded benefit commitments', of a participant or beneficiary as of any date under a single-employer plan, means an amount equal to the excess of—

"(A) the actuarial present value (determined as of such date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title) of the benefit commitments to the participant or beneficiary under the plan, over

"(B) the current value (as of such date) of the assets of the plan which are required to be allocated to those benefit commitments under section 1344 of this title;".

Subsec. (a)(19). Pub. L. 100–203, §9312(b)(5), amended par. (19) generally. Prior to amendment, par. (19) read as follows: " 'outstanding amount of benefit commitments', of a participant or beneficiary under a terminated single-employer plan, means the excess of—

"(A) the actuarial present value (determined as of the termination date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title) of the benefit commitments to such participant or beneficiary under the plan, over

"(B) the actuarial present value (determined as of such date on the basis of assumptions prescribed by the corporation for purposes of section 1344 of this title) of the benefits of such participant or beneficiary which are guaranteed under section 1322 of this title or to which assets of the plan are required to be allocated under section 1344 of this title;".

1986—Subsec. (a)(2). Pub. L. 99–272, §11004(a)(1), amended par. (2) generally, substituting provisions defining "substantial employer" for any plan year of a single-employer plan for provisions defining "substantial employer" for any plan year as an employer, treating employers who are members of the same affiliated group as one employer, who has made contributions to or under a plan under which more than one employer, other than a multi-employer plan, makes contributions for each of the two immediately preceding plan years or the second and third preceding plan years equaling or exceeding 10 percent of all employer contributions paid to or under that plan for such year.

Subsec. (a)(13). Pub. L. 99–272, §11004(a)(2)–(4), added par. (13).

Subsec. (a)(14). Pub. L. 99–272, §11004(a)(2)–(4), added par. (14).

Subsec. (a)(15) to (21). Pub. L. 99–272, §11004(a)(2)–(4), added pars. (15) to (21).

Subsec. (b). Pub. L. 99–272, §11004(b), designated existing provisions as par. (1), added par. (2), and struck out amendments by Pub. L. 96–364, §402(a)(1)(F), which had been executed by designating existing provisions as par. (1) and adding pars. (2) to (4). See 1980 Amendment note below. For successor provisions to former pars. (2), (3), and (4), see subsecs. (a)(15), (b)(2)(A), and (b)(2)(B), respectively.

1980—Subsec. (a)(2). Pub. L. 96–364, §402(a)(1)(A), inserted provision excepting multiemployer plan.

Subsec. (a)(3). Pub. L. 96–364, §402(a)(1)(B), substantially revised definition of term "multiemployer plan" by, among other changes, adding subpars. (A) to (C) and cl. (i), and restating existing provisions as cl. (ii) with respect to plan years beginning before Sept. 26, 1980.

Subsec. (a)(6). Pub. L. 96–364, §402(a)(1)(C), inserted references to section 1322a of this title.

Subsec. (a)(7). Pub. L. 96–364, §402(a)(1)(D), inserted reference to section 1322a(g) of this title.

Subsec. (a)(8) to (12). Pub. L. 96–364, §402(a)(1)(E), added pars. (8) to (12).

Subsec. (b). Pub. L. 96–364, §402(a)(1)(F), which was executed by designating existing provisions as par. (1) and adding pars. (2) to (4), notwithstanding directory language that pars. (2) to (4) be added at end of subsec. (c)(1) as redesignated, was struck out by Pub. L. 99–272, §11004(b). See 1986 Amendment note above.

Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment

Amendment by Pub. L. 113–235 applicable with respect to plan years beginning after Dec. 31, 2014, see section 108(c) of div. O of Pub. L. 113–235, set out as an Effective Date of Repeal note under section 418 of Title 26, Internal Revenue Code.

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–280 applicable to plan years beginning after 2007, see section 108(e) of Pub. L. 109–280, set out as a note under section 1021 of this title.

Effective Date of 1994 Amendment

Amendment by Pub. L. 103–465 effective as if included in the Pension Protection Act, Pub. L. 100–203, §§9302–9346, see section 761(b)(2) of Pub. L. 103–465, set out as a note under section 1056 of this title.

Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 7891(f) of Pub. L. 101–239, set out as a note under section 1002 of this title.

Effective Date of 1987 Amendment

Pub. L. 100–203, title IX, §9312(d)(1), Dec. 22, 1987, 101 Stat. 1330–364, as amended by Pub. L. 101–239, title VII, §7881(f)(9), Dec. 19, 1989, 103 Stat. 2440, provided that: "The amendments made by this section [amending this section and sections 1305, 1322, 1341, 1342, 1349, 1362, 1364, and 1368 of this title and repealing section 1349 of this title] shall apply with respect to—

"(A) plan terminations under section 4041 of ERISA [29 U.S.C. 1341] with respect to which notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 17, 1987, and

"(B) plan terminations with respect to which proceedings are instituted by the Pension Benefit Guaranty Corporation under section 4042 of ERISA [29 U.S.C. 1342] after December 17, 1987."

Pub. L. 100–203, title IX, §9313(c), Dec. 22, 1987, 101 Stat. 1330–366, provided that: "The amendments made by this section [amending this section and sections 1341 and 1367 of this title] shall apply with respect to plan terminations under section 4041 of ERISA [29 U.S.C. 1341] with respect to which notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 17, 1987."

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–272 effective Jan. 1, 1986, with certain exceptions, see section 11019 of Pub. L. 99–272, set out as a note under section 1341 of this title.

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–364 effective Sept. 26, 1980, except as specifically provided, see section 1461(e) of this title.

Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280

For special rules on applicability of amendments by subtitles A (§§101–108) and B (§§111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of Title 26, Internal Revenue Code.

Coordination of Internal Revenue Code of 1986 With Employee Retirement Income Security Act of 1974

This subchapter not applicable in interpreting Internal Revenue Code of 1986, except to the extent specifically provided in such Code, or as determined by the Secretary of the Treasury, see section 9343(a) of Pub. L. 100–203, set out as a note under section 401 of Title 26, Internal Revenue Code.

ERISA § 4001 (29 U.S.C. § 1301) — Definitions · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1301 · printed Oct 16, 2026
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PBGC
Proposed Rules
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  • 91 FR 40954Proposed Jul 6, 2026 — Improvements to Rules on Recoupment of Benefit Overpayments Comments due Sep 4, 2026 (a)(8)
  • 91 FR 36100Proposed Jun 16, 2026 — Technical Amendments: Special Financial Assistance Comments due Aug 17, 2026 (b)(1)
  • 88 FR 56563Proposed Aug 18, 2023 — Valuation Assumptions and Methods Comments due Oct 17, 2023 (a)(a)(16)
  • 85 FR 64425Proposed Oct 13, 2020 — Examination and Copying of PBGC Records Comments due Dec 14, 2020
  • 84 FR 53084Proposed Oct 4, 2019 — Administrative Review of Agency Decisions Comments due Dec 3, 2019 (a)(16)
  • 84 FR 51494Proposed Sep 30, 2019 — Benefit Payments and Allocation of Assets Comments due Nov 29, 2019 (a)(a)(18)(a)(8)
  • 84 FR 30666Proposed Jun 27, 2019 — Miscellaneous Corrections, Clarifications, and Improvements Comments due Aug 26, 2019
  • 84 FR 2075Proposed Feb 6, 2019 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 Comments due Apr 8, 2019
  • 83 FR 9716Proposed Mar 7, 2018 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation Comments due May 7, 2018 (a)
  • 81 FR 64700Proposed Sep 20, 2016 — Missing Participants Comments due Nov 21, 2016
  • 81 FR 36229Proposed Jun 6, 2016 — Mergers and Transfers Between Multiemployer Plans Comments due Aug 5, 2016
  • 79 FR 18483Proposed Apr 2, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans Comments due Jun 2, 2014 (a)
  • 78 FR 20039Proposed Apr 3, 2013 — Reportable Events and Certain Other Notification Requirements Comments due Jun 3, 2013
  • 76 FR 67105Proposed Oct 31, 2011 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 Comments due Dec 30, 2011 (a)
  • 76 FR 13304Proposed Mar 11, 2011 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits Comments due May 10, 2011
  • 75 FR 48283Proposed Aug 10, 2010 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations Comments due Oct 12, 2010
  • 75 FR 42662Proposed Jul 22, 2010 — Debt Collection Comments due Sep 20, 2010
Final Rules
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  • 90 FR 59972 Dec 23, 2025 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption (a)
  • 90 FR 45918 Sep 24, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 90 FR 39320 Aug 15, 2025 — Miscellaneous Corrections, Clarifications, and Improvements (a)
  • 90 FR 28899 Jul 2, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 90 FR 14577 Apr 3, 2025 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 89 FR 104425 Dec 23, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 89 FR 104040 Dec 20, 2024 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption (a)
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  • 89 FR 54347 Jul 1, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 89 FR 50526 Jun 14, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 89 FR 48291 Jun 6, 2024 — Valuation Assumptions and Methods (a)(a)(16)
  • 89 FR 18363 Mar 13, 2024 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 88 FR 87340 Dec 18, 2023 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 88 FR 83352 Nov 29, 2023 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 88 FR 62706 Sep 13, 2023 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 88 FR 44045 Jul 11, 2023 — Benefit Payments and Allocation of Assets (a)(a)(18)(a)(8)
  • 88 FR 39169 Jun 15, 2023 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 88 FR 15906 Mar 15, 2023 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 87 FR 76576 Dec 15, 2022 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 87 FR 74968 Dec 7, 2022 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 87 FR 56589 Sep 15, 2022 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 87 FR 43991 Jul 25, 2022 — Examination and Copying of PBGC Records
  • 87 FR 40968 Jul 8, 2022 — Special Financial Assistance by PBGC
  • 87 FR 36058 Jun 15, 2022 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 87 FR 14403 Mar 15, 2022 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 86 FR 71146 Dec 15, 2021 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 86 FR 68560 Dec 3, 2021 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 86 FR 51273 Sep 15, 2021 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 86 FR 36598 Jul 12, 2021 — Special Financial Assistance by PBGC
  • 86 FR 31619 Jun 15, 2021 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 86 FR 14280 Mar 15, 2021 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 86 FR 1256 Jan 8, 2021 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
  • 85 FR 81122 Dec 15, 2020 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 85 FR 78742 Dec 7, 2020 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 85 FR 57123 Sep 15, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 85 FR 36153 Jun 15, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 85 FR 15376 Mar 18, 2020 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 85 FR 10279 Feb 24, 2020 — Administrative Review of Agency Decisions (a)(16)
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements
  • 84 FR 68043 Dec 13, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 84 FR 67186 Dec 9, 2019 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 84 FR 48272 Sep 13, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 84 FR 27713 Jun 14, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 84 FR 18715 May 2, 2019 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
  • 84 FR 9454 Mar 15, 2019 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 83 FR 64280 Dec 14, 2018 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 83 FR 63802 Dec 12, 2018 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 83 FR 49799 Oct 3, 2018 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation (a)
  • 83 FR 46642 Sep 14, 2018 — Mergers and Transfers Between Multiemployer Plans
  • 83 FR 46641 Sep 14, 2018 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 83 FR 27898 Jun 15, 2018 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 83 FR 11413 Mar 15, 2018 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 82 FR 60800 Dec 22, 2017 — Missing Participants
  • 82 FR 60308 Dec 20, 2017 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 82 FR 59515 Dec 15, 2017 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 82 FR 43299 Sep 15, 2017 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 82 FR 27422 Jun 15, 2017 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 82 FR 13755 Mar 15, 2017 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 81 FR 93599 Dec 21, 2016 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 81 FR 83137 Nov 21, 2016 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 81 FR 63414 Sep 15, 2016 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 81 FR 38948 Jun 15, 2016 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 81 FR 13742 Mar 15, 2016 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 80 FR 79476 Dec 22, 2015 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 80 FR 74986 Dec 1, 2015 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 80 FR 55249 Sep 15, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements
  • 80 FR 35220 Jun 19, 2015 — Partitions of Eligible Multiemployer Plans
  • 80 FR 34052 Jun 15, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 80 FR 13239 Mar 13, 2015 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 79 FR 74021 Dec 15, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 79 FR 71019 Dec 1, 2014 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 79 FR 70090 Nov 25, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans (a)
  • 79 FR 54904 Sep 15, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 79 FR 33860 Jun 13, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 79 FR 25667 May 6, 2014 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
  • 79 FR 15009 Mar 18, 2014 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 78 FR 75897 Dec 13, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 78 FR 72018 Dec 2, 2013 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 78 FR 56603 Sep 13, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 78 FR 35754 Jun 14, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 78 FR 16401 Mar 15, 2013 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 77 FR 75549 Dec 21, 2012 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits (a)
  • 77 FR 71321 Nov 30, 2012 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 77 FR 56770 Sep 14, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 77 FR 35838 Jun 15, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 77 FR 22488 Apr 16, 2012 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
  • 77 FR 15256 Mar 15, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 77 FR 14275 Mar 9, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 77 FR 14274 Mar 9, 2012 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 76 FR 77900 Dec 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 76 FR 74699 Dec 1, 2011 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 76 FR 56973 Sep 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 76 FR 34847 Jun 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 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 (a)(a)(18)(a)(19)
  • 76 FR 18388 Apr 4, 2011 — Single-Employer Plan Termination Initiated by PBGC
  • 76 FR 13883 Mar 15, 2011 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 75 FR 78161 Dec 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 75 FR 74622 Dec 1, 2010 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age (a)
  • 75 FR 68203 Nov 5, 2010 — Debt Collection
  • 75 FR 55966 Sep 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 75 FR 33688 Jun 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
  • 75 FR 12121 Mar 15, 2010 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits (a)
Technical Updates
  • PBGC Tech. Update 10-3 — Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Pro… (a)(8)
Department of Labor (EBSA)
Final Rules
  • 86 FR 73976 Dec 29, 2021 — Revision of Annual Information Return/Reports (a)(3)
  • 79 FR 66617 Nov 10, 2014 — Revisions to Annual Return/Report-Multiple-Employer Plans (a)(3)
  • 78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities (b)
Proposed Rules
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016 (a)(3)
  • 76 FR 76235Proposed Dec 6, 2011 — Ex Parte Cease and Desist and Summary Seizure Orders-Multiple Employer Welfare Arrangements Comments due Mar 5, 2012 (b)
  • 76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012 (b)
Technical Releases
IRS / Treasury
Treasury Decisions
  • T.D. 9601 Mar 4, 2013 — Final regulations under section 411(d)(6) of the Code provide guidance under the anti-cutback rules, which generally prohibit plan amendments eliminating or re… (a)(21)
Final Rules
  • 77 FR 66915 Nov 8, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy (a)(21)
Proposed Rules
  • 77 FR 37349Proposed Jun 21, 2012 — Amendment of Prohibited Payment Option Under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy Comments due Aug 20, 2012 (a)(21)
  • REG-139236-07Proposed Mar 3, 2008 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o… (a)(13)(a)(14)
Revenue Procedures
  • Rev. Proc. 2010-52 Dec 27, 2010 — This document describes the procedure by which the plan sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortizat… (a)(21)
  • Rev. Proc. 2008-67Superseded Dec 1, 2008 — This document sets forth the procedure by which the sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization … (a)(21)
    Superseded by Rev. Proc. 2010-52

No court rulings in the library cite this provision yet.

Private Letter Rulings (1)
Private Letter Rulings (1)
Also cite this provision (1)
  • PLR 200648028 Dec 1, 2006 — Definitions and Special Rules UIL 414.00-00

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
Jan 4, 1995Jan 7, 2008USC 1994 ed., current through 1995-01-04 run 49Pub. L. 103-465View
Jan 8, 2008Jan 4, 2015USC 2013 ed., current through 2014-01-16 run 13Pub. L. 111-192View · Redline (sign in)
Jan 5, 2015Jan 5, 2017USC 2014 ed., current through 2015-01-05 run 14Pub. L. 113-235View · Redline (sign in)
Jan 6, 2017currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 113-235View · Redline (sign in)
Provision-level history (blame)