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68 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …t A plan means the single date selected by the plan administrator for valuing benefits under § 4050.103(d); this date must be during the period beginning on the first day a distribution is made pursuant to close-out of the plan to a distributee who is not a missing distributee and ending on the last day such a distribu…
  2. 29 C.F.R. § 4050.103(a) — Duties of plan administrator.
    PBGCRegulationsJan 22, 2018
    (a) (a) Providing for benefits. For each distributee who is missing upon close-out of a subpart A plan, the plan administrator must provide for the distributee's plan benefits either— (a)(1) (1) By purchasing an irrevocable commitment from an insurer, or (a)(2) (2) By— (a)(2)(i) (i) Determining the distributee's benefi…
  3. 29 C.F.R. § 4907.103 — Definitions.
    PBGCRegulationsJan 1, 2017
    For purposes of this part, the term— Assistant Attorney General means the Assistant Attorney General, Civil Rights Division, United States Department of Justice. Auxiliary aids means services or devices that enable persons with impaired sensory, manual, or speaking skills to have an equal opportunity to participate in,…
  4. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …ime frame. A search for a missing distributee must be made within six months before — (1) If § 4050.103(a)(i) applies, the last distribution that is not subject to this subpart, or (2) If § 4050.103(a)(ii) applies, the distributee's benefit transfer date. § 4050.105 Filing with PBGC. (a)
  5. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065
  6. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 …
  7. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    C receives all of the following: (a) A sufficient description under § 4901.12; (b) Payment or assurance of payment if required under § 4901.33(b); and (c) The requester's consent to pay substantial search, review, and/or duplication charges under subpart D of this part if PBGC determines that such charges may be substa…
  8. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997related by meaning
    ed to dome stic entities. The PBG C regulat ions provi de that two or more tr ades or busi nesses will be consider ed under commo n control (and hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,' as de fined in regulati ons prescri bed under sect ion 414( c) of th…
  9. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 …
  10. 29 C.F.R. § 4022.104 — Examples.
    PBGCRegulationsJan 1, 2017
    The following examples show how the rules in §§ 4022.101 through 4022.103 and 4022.91 through 4022.94 apply in the case of a certain-and-continuous annuity. (a) C&C annuity with no underpayment. At the time of his death, Charlie was receiving payments (in the correct amount) under a 5-year certain-and-continuous annuit…
  11. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  12. PBGC Op. Ltr. 2001-2 — Multiemployer plan status
    PBGCPBGC Opinion LettersMar 16, 2001
    … is t a n c e f r o m P B G C . 29 U .S .C . §§ 13 2 2 A (a )(2 ), 1 36 1 , 1 42 6( f) , 1 43 1 , 1 441 ( d ) . Th e i n surable eve n t for a si n g le-em pl o yer pl an i s te rm i n ati o n o f t h e pl an at a t im e w h en th e pl an ’ s a sset s a r e in su ffic ien t t o pa y b en efits a t t h e g u ar an te ed…
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  15. 76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006
    PBGCProposed Rules (FR)Proposed Oct 31, 2011
    …ar, and that the total annual burden of complying with these requirements is 2,161 hours and $3,098,441. Much of the work associated with terminating a plan is performed for purposes other than meeting these requirements. (Detailed information on these burden estimates is included in PBGC's request.)
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 29 C.F.R. § 4050.102 — Definitions.
    PBGCRegulationsJul 8, 2024
    …t A plan means the single date selected by the plan administrator for valuing benefits under § 4050.103(d); this date must be during the period beginning on the first day a distribution is made pursuant to close-out of the plan to a distributee who is not a missing distributee and ending on the last day such a distribu…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]