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Pension Resource

ERISA § 4002 (29 U.S.C. § 1302)

Pension Benefit Guaranty Corporation
USC 2024 ed., current through 2025-01-06 · current · last amended by Pub. L. 117-286
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(a) Establishment within Department of Labor There is established within the Department of Labor a body corporate to be known as the Pension Benefit Guaranty Corporation. In carrying out its functions under this subchapter, the corporation shall be administered by a Director, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall act in accordance with the policies established by the board. The purposes of this subchapter, which are to be carried out by the corporation, are—
(1) to encourage the continuation and maintenance of voluntary private pension plans for the benefit of their participants,
(2) to provide for the timely and uninterrupted payment of pension benefits to participants and beneficiaries under plans to which this subchapter applies, and
(3) to maintain premiums established by the corporation under section 1306 of this title at the lowest level consistent with carrying out its obligations under this subchapter.
(b) Powers of corporation To carry out the purposes of this subchapter, the corporation has the powers conferred on a nonprofit corporation under the District of Columbia Nonprofit Corporation Act and, in addition to any specific power granted to the corporation elsewhere in this subchapter or under that Act, the corporation has the power—
(1) to sue and be sued, complain and defend, in its corporate name and through its own counsel, in any court, State or Federal;
(2) to adopt, alter, and use a corporate seal, which shall be judicially noticed;
(3) to adopt, amend, and repeal, by the board of directors, bylaws, rules, and regulations relating to the conduct of its business and the exercise of all other rights and powers granted to it by this chapter and such other bylaws, rules, and regulations as may be necessary to carry out the purposes of this subchapter;
(4) to conduct its business (including the carrying on of operations and the maintenance of offices) and to exercise all other rights and powers granted to it by this chapter in any State or other jurisdiction without regard to qualification, licensing, or other requirements imposed by law in such State or other jurisdiction;
(5) to lease, purchase, accept gifts or donations of, or otherwise to acquire, to own, hold, improve, use, or otherwise deal in or with, and to sell, convey, mortgage, pledge, lease, exchange, or otherwise dispose of, any property, real, personal, or mixed, or any interest therein wherever situated;
(6) to appoint and fix the compensation of such officers, attorneys, employees, and agents as may be required, to determine their qualifications, to define their duties, and, to the extent desired by the corporation, require bonds for them and fix the penalty thereof, and to appoint and fix the compensation of experts and consultants in accordance with the provisions of section 3109 of title 5;
(7) to utilize the personnel and facilities of any other agency or department of the United States Government, with or without reimbursement, with the consent of the head of such agency or department; and
(8) to enter into contracts, to execute instruments, to incur liabilities, and to do any and all other acts and things as may be necessary or incidental to the conduct of its business and the exercise of all other rights and powers granted to the corporation by this chapter.
(c) Director The Director shall be accountable to the board of directors. The Director shall serve for a term of 5 years unless removed by the President or the board of directors before the expiration of such 5-year term.
(d) Board of directors; compensation; reimbursement for expenses
(1) The board of directors of the corporation consists of the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Commerce. Members of the Board shall serve without compensation, but shall be reimbursed for travel, subsistence, and other necessary expenses incurred in the performance of their duties as members of the board. The Secretary of Labor is the chairman of the board of directors.
(2) A majority of the members of the board of directors in office shall constitute a quorum for the transaction of business. The vote of the majority of the members present and voting at a meeting at which a quorum is present shall be the act of the board of directors.
(3) Each member of the board of directors shall designate in writing an official, not below the level of Assistant Secretary, to serve as the voting representative of such member on the board. Such designation shall be effective until revoked or until a date or event specified therein. Any such representative may refer for board action any matter under consideration by the designating board member, but such representative shall not count toward establishment of a quorum as described under paragraph (2).
(4) The Inspector General of the corporation shall report to the board of directors, and not less than twice a year, shall attend a meeting of the board of directors to provide a report on the activities and findings of the Inspector General, including with respect to monitoring and review of the operations of the corporation.
(5) The General Counsel of the corporation shall—
(A) serve as the secretary to the board of directors, and advise such board as needed; and
(B) have overall responsibility for all legal matters affecting the corporation and provide the corporation with legal advice and opinions on all matters of law affecting the corporation, except that the authority of the General Counsel shall not extend to the Office of Inspector General and the independent legal counsel of such Office.
(6) Notwithstanding any other provision of this chapter, the Office of Inspector General and the legal counsel of such Office are independent of the management of the corporation and the General Counsel of the corporation.
(7) The board of directors may appoint and fix the compensation of employees as may be required to enable the board of directors to perform its duties. The board of directors shall determine the qualifications and duties of such employees and may appoint and fix the compensation of experts and consultants in accordance with the provisions of section 3109 of title 5.
(e) Meetings
(1) The board of directors shall meet at the call of its chairman, or as otherwise provided by the bylaws of the corporation, but in no case less than 4 times a year with not fewer than 2 members present. Not less than 1 meeting of the board of directors during each year shall be a joint meeting with the advisory committee under subsection (h).
(2)
(A) Except as provided in subparagraph (B), the chairman of the board of directors shall make available to the public the minutes from each meeting of the board of directors.
(B) The minutes of a meeting of the board of directors, or a portion thereof, shall not be subject to disclosure under subparagraph (A) if the chairman reasonably determines that such minutes, or portion thereof, contain confidential employer information including information obtained under section 1310 of this title, information about the investment activities of the corporation, or information regarding personnel decisions of the corporation.
(C) The minutes of a meeting, or portion of 1 thereof, exempt from disclosure pursuant to subparagraph (B) shall be exempt from disclosure under section 552(b) of title 5. For purposes of such section 552, this subparagraph shall be considered a statute described in subsection (b)(3) of such section 552.
(f) Adoption of bylaws; amendment, alteration; publication in the Federal Register As soon as practicable, but not later than 180 days after September 2, 1974, the board of directors shall adopt initial bylaws and rules relating to the conduct of the business of the corporation. Thereafter, the board of directors may alter, supplement, or repeal any existing bylaw or rule, and may adopt additional bylaws and rules from time to time as may be necessary. The chairman of the board shall cause a copy of the bylaws of the corporation to be published in the Federal Register not less often than once each year.
(g) Exemption from taxation
(1) The corporation, its property, its franchise, capital, reserves, surplus, and its income (including, but not limited to, any income of any fund established under section 1305 of this title), shall be exempt from all taxation now or hereafter imposed by the United States (other than taxes imposed under chapter 21 of title 26, relating to Federal Insurance Contributions Act [26 U.S.C. 3101 et seq.], and chapter 23 of title 26, relating to Federal Unemployment Tax Act [26 U.S.C. 3301 et seq.]), or by any State or local taxing authority, except that any real property and any tangible personal property (other than cash and securities) of the corporation shall be subject to State and local taxation to the same extent according to its value as other real and tangible personal property is taxed.
(2) The receipts and disbursements of the corporation in the discharge of its functions shall be included in the totals of the budget of the United States Government. The United States is not liable for any obligation or liability incurred by the corporation.
(3) Omitted.
(h) Advisory committee to corporation
(1) There is established an advisory committee to the corporation, for the purpose of advising the corporation as to its policies and procedures relating to (A) the appointment of trustees in termination proceedings, (B) investment of moneys, (C) whether plans being terminated should be liquidated immediately or continued in operation under a trustee, (D) such other issues as the corporation may request from time to time, and (E) other issues as determined appropriate by the advisory committee. The advisory committee may also recommend persons for appointment as trustees in termination proceedings, make recommendations with respect to the investment of moneys in the funds, and advise the corporation as to whether a plan subject to being terminated should be liquidated immediately or continued in operation under a trustee. In the event of a vacancy or impending vacancy in the office of the Participant and Plan Sponsor Advocate established under section 1304 of this title, the Advisory Committee 2 shall, in consultation with the Director of the corporation and participant and plan sponsor advocacy groups, nominate at least two but no more than three individuals to serve as the Participant and Plan Sponsor Advocate.
(2) The advisory committee consists of seven members appointed, from among individuals recommended by the board of directors, by the President. Of the seven members, two shall represent the interests of employee organizations, two shall represent the interests of employers who maintain pension plans, and three shall represent the interests of the general public. The President shall designate one member as chairman at the time of the appointment of that member.
(3) Members shall serve for terms of 3 years each, except that, of the members first appointed, one of the members representing the interests of employee organizations, one of the members representing the interests of employers, and one of the members representing the interests of the general public shall be appointed for terms of 2 years each, one of the members representing the interests of the general public shall be appointed for a term of 1 year, and the other members shall be appointed to full 3–year terms. The advisory committee shall meet at least six times each year and at such other times as may be determined by the chairman or requested by any three members of the advisory committee. Not less than 1 meeting of the advisory committee during each year shall be a joint meeting with the board of directors under subsection (e).
(4) Members shall be chosen on the basis of their experience with employee organizations, with employers who maintain pension plans, with the administration of pension plans, or otherwise on account of outstanding demonstrated ability in related fields. Of the members serving on the advisory committee at any time, no more than four shall be affiliated with the same political party.
(5) An individual appointed to fill a vacancy occurring other than by the expiration of a term of office shall be appointed only for the unexpired term of the member he succeeds. Any vacancy occurring in the office of a member of the advisory committee shall be filled in the manner in which that office was originally filled.
(6) The advisory committee shall appoint and fix the compensation of such employees as it determines necessary to discharge its duties, including experts and consultants in accordance with the provisions of section 3109 of title 5. The corporation shall furnish to the advisory committee such professional, secretarial, and other services as the committee may request.
(7) Members of the advisory committee shall, for each day (including traveltime) during which they are attending meetings or conferences of the committee or otherwise engaged in the business of the committee, be compensated at a rate fixed by the corporation which is not in excess of the daily equivalent of the annual rate of basic pay in effect for grade GS–18 of the General Schedule, and while away from their homes or regular places of business they may be allowed travel expenses, including per diem in lieu of subsistence, as authorized by section 5703 of title 5.
(8) Chapter 10 of title 5 does not apply to the advisory committee established by this subsection.
(i) Special rules regarding disasters, etc. In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a Presidentially declared disaster (as defined in section 1033(h)(3) of title 26) or a terroristic or military action (as defined in section 692(c)(2) of such title), the corporation may, notwithstanding any other provision of law, prescribe, by notice or otherwise, a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this chapter. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
(j) Conflicts of interest
(1) In general The Director of the corporation and each member of the board of directors shall not participate in a decision of the corporation in which the Director or such member has a direct financial interest. The Director of the corporation shall not participate in any activities that would present a potential conflict of interest or appearance of a conflict of interest without approval of the board of directors.
(2) Establishment of policy The board of directors shall establish a policy that will inform the identification of potential conflicts of interests of the members of the board of directors and mitigate perceived conflicts of interest of such members and the Director of the corporation.
(k) Risk management officer The corporation shall have a risk management officer whose duties include evaluating and mitigating the risk that the corporation might experience. The individual in such position shall coordinate the risk management efforts of the corporation, explain risks and controls to senior management and the board of directors of the corporation, and make recommendations.
Source credit, amendments & notes

(Pub. L. 93–406, title IV, §4002, Sept. 2, 1974, 88 Stat. 1004; Pub. L. 94–455, title XV, §1510(a), Oct. 4, 1976, 90 Stat. 1741; Pub. L. 96–364, title IV, §§403(l), 406(a), Sept. 26, 1980, 94 Stat. 1302, 1303; Pub. L. 101–239, title VII, §7891(a)(1), Dec. 19, 1989, 103 Stat. 2445; Pub. L. 107–134, title I, §112(c)(2), Jan. 23, 2002, 115 Stat. 2434; Pub. L. 109–280, title IV, §411(a)(1), Aug. 17, 2006, 120 Stat. 935; Pub. L. 112–141, div. D, title II, §§40231(a)–(d), 40232(b), July 6, 2012, 126 Stat. 853–855, 857; Pub. L. 117–286, §4(a)(191), Dec. 27, 2022, 136 Stat. 4327.)

Editorial Notes
References in Text

The District of Columbia Nonprofit Corporation Act, referred to in subsec. (b), is Pub. L. 87–569, Aug. 6, 1962, 76 Stat. 265, which is not classified to the Code.

This chapter, referred to in subsecs. (b)(3), (4), (8), (d)(6), and (i), was in 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.

The Federal Insurance Contributions Act, referred to in subsec. (g)(1), is act Aug. 16, 1954, ch. 736, §§3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§3101 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see section 3128 of Title 26 and Tables.

The Federal Unemployment Tax Act, referred to in subsec. (g)(1), is act Aug. 16, 1954, ch. 736, §§3301 to 3311, 68A Stat. 454, which is classified generally to chapter 23 (§3301 et seq.) of Title 26. For complete classification of this Act to the Code, see section 3311 of Title 26 and Tables.

Codification

A prior subsec. (c), as originally enacted by section 4002 of Pub. L. 93–406, amended section 5108 of Title 5, Government Organization and Employees. Subsec. (g)(3) amended section 846 of former Title 31, Money and Finance.

Amendments

2022—Subsec. (h)(8). Pub. L. 117–286 substituted "Chapter 10 of title 5" for "The Federal Advisory Committee Act".

2012—Subsec. (c). Pub. L. 112–141, §40231(d), amended subsec. (c) generally. See Codification note above.

Subsec. (d). Pub. L. 112–141, §40231(a)(1), designated existing provisions as par. (1) and added pars. (2) to (7).

Subsec. (e). Pub. L. 112–141, §40231(a)(2), designated existing provisions as par. (1), substituted "the corporation, but in no case less than 4 times a year with not fewer than 2 members present. Not less than 1 meeting of the board of directors during each year shall be a joint meeting with the advisory committee under subsection (h)." for "the corporation." in par. (1), and added par. (2).

Subsec. (h)(1). Pub. L. 112–141, §40232(b), inserted at end "In the event of a vacancy or impending vacancy in the office of the Participant and Plan Sponsor Advocate established under section 1304 of this title, the Advisory Committee shall, in consultation with the Director of the corporation and participant and plan sponsor advocacy groups, nominate at least two but no more than three individuals to serve as the Participant and Plan Sponsor Advocate."

Pub. L. 112–141, §40231(a)(3)(A), substituted ", (D)" for ", and (D)" and "time to time, and (E) other issues as determined appropriate by the advisory committee." for "time to time."

Subsec. (h)(3). Pub. L. 112–141, §40231(a)(3)(B), inserted at end "Not less than 1 meeting of the advisory committee during each year shall be a joint meeting with the board of directors under subsection (e)."

Subsec. (j). Pub. L. 112–141, §40231(b), added subsec. (j).

Subsec. (k). Pub. L. 112–141, §40231(c), added subsec. (k).

2006—Subsec. (a). Pub. L. 109–280 in introductory provisions substituted "In carrying out its functions under this subchapter, the corporation shall be administered by a Director, who shall be appointed by the President, by and with the advice and consent of the Senate, and who shall act in accordance with the policies established by the board" for "In carrying out its functions under this subchapter, the corporation shall be administered by the chairman of the board of directors in accordance with policies established by the board".

2002—Subsec. (i). Pub. L. 107–134 added subsec. (i).

1989—Subsec. (g)(1). 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.

1980—Subsec. (b)(3). Pub. L. 96–364, §403(l), inserted provisions respecting bylaws, etc., to carry out this subchapter.

Subsec. (g)(2). Pub. L. 96–364, §406(a), substituted provisions relating to inclusion of receipts and disbursements in United States budget totals and nonliability of United States for obligation or liability of corporation, for provisions relating to noninclusion of receipts and disbursements in United States budget totals, exemption from limitations with respect to budget outlays, and restrictions on liability for obligation or liability incurred by the corporation.

1976—Subsec. (g)(1). Pub. L. 94–455 exempted corporation from all taxation now or hereafter imposed by United States (other than taxes imposed under chapter 21 of title 26, relating to Federal Insurance Contributions Act, and chapter 23 of title 26, relating to Federal Unemployment Tax Act).

Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment

Amendment by Pub. L. 107–134 applicable to disasters and terroristic or military actions occurring on or after Sept. 11, 2001, with respect to any action of the Secretary of the Treasury, the Secretary of Labor, or the Pension Benefit Guaranty Corporation occurring on or after Jan. 23, 2002, see section 112(f) of Pub. L. 107–134, set out as a note under section 6081 of Title 26, Internal Revenue Code.

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 1980 Amendment

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

Pub. L. 96–364, title IV, §406(b), Sept. 26, 1980, 94 Stat. 1303, provided that: "The amendment made by subsection (a) [amending this section] shall apply to fiscal years beginning after September 30, 1980."

Effective Date of 1976 Amendment

Pub. L. 94–455, title XV, §1510(b), Oct. 4, 1976, 90 Stat. 1741, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on September 2, 1974."

Senses of Congress

Pub. L. 112–141, div. D, title II, §40231(e), July 6, 2012, 126 Stat. 855, provided that:

"(1) Formation of committees.—It is the sense of Congress that the board of directors of the Pension Benefit Guaranty Corporation established under section 4002 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1302), as amended by this section, should form committees, including an audit committee and an investment committee composed of not less than 2 members, to enhance the overall effectiveness of the board of directors.

"(2) Advisory committee.—It is the sense of Congress that the advisory committee to the Pension Benefit Guaranty Corporation established under section 4002 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1302), as amended by this section, should provide to the board of directors of such corporation policy recommendations regarding changes to the law that would be beneficial to the corporation or the voluntary private pension system."

Quality Control Procedures for the Pension Benefit Guaranty Corporation

Pub. L. 112–141, div. D, title II, §40233(a), July 6, 2012, 126 Stat. 857, provided that:

"(a) Annual Peer Review of Insurance Modeling Systems.—The Pension Benefit Guaranty Corporation shall contract with a capable agency or organization that is independent from the Corporation, such as the Social Security Administration, to conduct an annual peer review of the Corporation's Single-Employer Pension Insurance Modeling System and the Corporation's Multiemployer Pension Insurance Modeling System. The board of directors of the Corporation shall designate the agency or organization with which any such contract is entered into. The first of such annual peer reviews shall be initiated no later than 3 months after the date of enactment of this Act [July 6, 2012]."

Policies and Procedures Relating to the Policy, Research, and Analysis Department

Pub. L. 112–141, div. D, title II, §40233(b), July 6, 2012, 126 Stat. 858, provided that: "The Pension Benefit Guaranty Corporation shall—

"(1) develop written quality review policies and procedures for all modeling and actuarial work performed by the Corporation's Policy, Research, and Analysis Department; and

"(2) conduct a record management review of such Department to determine what records must be retained as Federal records."

Transition

Pub. L. 109–280, title IV, §411(d), Aug. 17, 2006, 120 Stat. 936, provided that: "The term of the individual serving as Executive Director of the Pension Benefit Guaranty Corporation on the date of enactment of this Act [Aug. 17, 2006] shall expire on such date of enactment. Such individual, or any other individual, may serve as interim Director of such Corporation until an individual is appointed as Director of such Corporation under section 4002 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1302) (as amended by this Act)."

References in Other Laws to GS–16, 17, or 18 Pay Rates

References in laws to the rates of pay for GS–16, 17, or 18, or to maximum rates of pay under the General Schedule, to be considered references to rates payable under specified sections of Title 5, Government Organization and Employees, see section 529 [title I, §101(c)(1)] of Pub. L. 101–509, set out in a note under section 5376 of Title 5.

ERISA § 4002 (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation · USC 2024 ed., current through 2025-01-06 · https://pensionresource.website/EAMain?content=EAMain.Law&id=usc29-1302 · printed Oct 16, 2026
On this page
  • (a) Establishment within Department of Labor
  • (b) Powers of corporation
  • (c) Director
  • (d) Board of directors; compensation; reimbursement for expenses
  • (e) Meetings
  • (f) Adoption of bylaws; amendment, alteration; publication in t…
  • (g) Exemption from taxation
  • (h) Advisory committee to corporation
  • (i) Special rules regarding disasters, etc.
  • (j) Conflicts of interest
  • (k) Risk management officer
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  • 85 FR 29323 May 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 85 FR 20829 Apr 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 85 FR 10279 Feb 24, 2020 — Administrative Review of Agency Decisions (b)(3)
  • 85 FR 8396 Feb 14, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 85 FR 6046 Feb 4, 2020 — Miscellaneous Corrections, Clarifications, and Improvements (b)(3)
  • 85 FR 2303 Jan 15, 2020 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 85 FR 2304 Jan 15, 2020 — Adjustment of Civil Penalties for Inflation (b)(3)
  • 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
  • 84 FR 62449 Nov 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 84 FR 55055 Oct 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 84 FR 41635 Aug 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 84 FR 33692 Jul 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 84 FR 32618 Jul 9, 2019 — Privacy Act Regulation; Exemption for Insider Threat Program Records (b)(3)
  • 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
  • 84 FR 21698 May 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 84 FR 18715 May 2, 2019 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors (b)(3)
  • 84 FR 15107 Apr 15, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 84 FR 3983 Feb 14, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 84 FR 123 Jan 17, 2019 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 67073 Dec 28, 2018 — Adjustment of Civil Penalties for Inflation (b)(3)
  • 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
  • 83 FR 57307 Nov 15, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 51836 Oct 15, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 49799 Oct 3, 2018 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation (b)(3)
  • 83 FR 46642 Sep 14, 2018 — Mergers and Transfers Between Multiemployer Plans (b)(3)
  • 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
  • 83 FR 40453 Aug 15, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 32580 Jul 13, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 83 FR 22387 May 15, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 15946 Apr 13, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 83 FR 6956 Feb 16, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 83 FR 1555 Jan 12, 2018 — Adjustment of Civil Penalties for Inflation (b)(3)
  • 83 FR 1553 Jan 12, 2018 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 82 FR 60800 Dec 22, 2017 — Missing Participants (b)(3)
  • 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
  • 82 FR 52848 Nov 15, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 82 FR 47613 Oct 13, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 82 FR 38597 Aug 15, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 82 FR 32463 Jul 14, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 82 FR 26990 Jun 13, 2017 — Examination and Copying of PBGC Records (b)(3)
  • 82 FR 22279 May 15, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 82 FR 17938 Apr 14, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 82 FR 10707 Feb 15, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 82 FR 8813 Jan 31, 2017 — Adjustment of Civil Penalties (b)(3)
  • 82 FR 6243 Jan 19, 2017 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 91032 Dec 16, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 80002 Nov 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 70940 Oct 14, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 65542 Sep 23, 2016 — Payment of Premiums; Late Payment Penalty Relief (b)(3)
  • 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
  • 81 FR 53921 Aug 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 45969 Jul 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 81 FR 29767 May 13, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 29765 May 13, 2016 — Adjustment of Civil Penalties (b)(3)
  • 81 FR 22184 Apr 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 15432 Mar 23, 2016 — Annual Financial and Actuarial Information Reporting (b)(3)
  • 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
  • 81 FR 7454 Feb 12, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 81 FR 2088 Jan 15, 2016 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 79687 Dec 23, 2015 — Partitions of Eligible Multiemployer Plans (b)(3)
  • 80 FR 77569 Dec 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 70170 Nov 13, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 61981 Oct 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 80 FR 54980 Sep 11, 2015 — Reportable Events and Certain Other Notification Requirements (b)(3)
  • 80 FR 48688 Aug 14, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 41436 Jul 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 35220 Jun 19, 2015 — Partitions of Eligible Multiemployer Plans (b)(3)
  • 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
  • 80 FR 27857 May 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 20158 Apr 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 80 FR 7967 Feb 13, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 80 FR 2010 Jan 15, 2015 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 79 FR 70090 Nov 25, 2014 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans (b)(3)
  • 79 FR 68116 Nov 14, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 61761 Oct 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 79 FR 48038 Aug 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 41133 Jul 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 79 FR 27731 May 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 25667 May 6, 2014 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits (b)(3)
  • 79 FR 21127 Apr 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying 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
  • 79 FR 13547 Mar 11, 2014 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden (b)(3)
  • 79 FR 8857 Feb 14, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 2591 Jan 15, 2014 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 79 FR 347 Jan 3, 2014 — Payment of Premiums; Large-Plan Flat-Rate Premium (b)(3)
  • 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
  • 78 FR 68739 Nov 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 62426 Oct 22, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 78 FR 49682 Aug 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 42009 Jul 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 78 FR 28490 May 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 22192 Apr 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 78 FR 11093 Feb 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 8985 Feb 7, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 78 FR 2881 Jan 15, 2013 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 74353 Dec 14, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 68685 Nov 16, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 62433 Oct 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 77 FR 48855 Aug 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 41270 Jul 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 77 FR 28477 May 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 22488 Apr 16, 2012 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments (b)(3)
  • 77 FR 22215 Apr 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 77 FR 8730 Feb 15, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 77 FR 2015 Jan 13, 2012 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 76 FR 70639 Nov 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 63836 Oct 14, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 76 FR 50413 Aug 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 41689 Jul 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 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
  • 76 FR 27889 May 13, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 21252 Apr 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 76 FR 8649 Feb 15, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 76 FR 2578 Jan 14, 2011 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 75 FR 69588 Nov 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 75 FR 68203 Nov 5, 2010 — Debt Collection (b)(b)(3)
  • 75 FR 63380 Oct 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
  • 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
  • 75 FR 49407 Aug 13, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 41091 Jul 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 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
  • 75 FR 27189 May 14, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 19542 Apr 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 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
  • 75 FR 6857 Feb 12, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
  • 75 FR 2437 Jan 15, 2010 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
Department of Labor (EBSA)
Proposed Rules
  • 91 FR 4348Proposed Jan 30, 2026 — Improving Transparency Into Pharmacy Benefit Manager Fee Disclosure Comments due Mar 31, 2026
  • 85 FR 55219Proposed Sep 4, 2020 — Fiduciary Duties Regarding Proxy Voting and Shareholder Rights Comments due Oct 5, 2020 (a)(4)
Technical Releases

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

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 1, 2001USC 1994 ed., current through 1995-01-04 run 49Pub. L. 101-239View
Jan 2, 2001Jan 21, 2002USC 2000 ed., current through 2001-01-02 run 74Pub. L. 101-239View · Redline (sign in)
Jan 22, 2002Jan 1, 2006USC 2001 ed., current through 2002-01-22 run 78Pub. L. 107-134View · Redline (sign in)
Jan 2, 2006Jan 2, 2007USC 2005 ed., current through 2006-01-02 run 94Pub. L. 107-134View · Redline (sign in)
Jan 3, 2007Jan 14, 2013USC 2006 ed., current through 2007-01-03 run 97Pub. L. 109-280View · Redline (sign in)
Jan 15, 2013Jan 4, 2023USC 2013 ed., current through 2014-01-16 run 13Pub. L. 112-141View · Redline (sign in)
Jan 5, 2023currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-286View · Redline (sign in)
Provision-level history (blame)