PBGCProposed Rules (FR)Proposed Oct 13, 2020★ strong match
…r small plans under part 4007 (Payment of premiums).
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16.
See,
e.g.,
ERISA section 104(a)(2), which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover few than 100 participants.
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17.
See,
e.g.,
Code section 430(g)(2)(B), which permits pla…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
… except in connection with the actuarial valuation report, the special funding rules under sections 104 and 402(b) of the Pension Protection Act of 2006, Public Law 109-280 (PPA) (applicable to multiple employer plans of cooperatives and charities, and plans of commercial passenger airlines and airline caterers, respec…
PBGCRegulationsJan 22, 2018
(a) (a) Search requirement. The plan administrator of a subpart A plan must, within the time frame described in paragraph (d) of this section, have diligently searched for each distributee of the plan whose location the plan administrator does not know with reasonable certainty upon close-out, using one of the followin…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
PLANS
18. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.11
[Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”.
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
PBGCFinal Rules (FR)Jun 6, 2024
…910
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
PBGCRegulationsJan 1, 2017★ strong match
[Reserved]
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
…r agricultural cooperatives or maintained by a rural telephone cooperative association.
See
section 104 of the Pension Protection Act, Public Law 109-280.
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2.
A community newspaper plan means a plan as defined in section 303(m)(5) of ERISA and section 430(m)(5) of the Internal Revenue Code.
Back to Cit…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
… except in connection with the actuarial valuation report, the special funding rules under sections 104 and 402(b) of PPA (applicable to multiple employer plans of cooperatives and charities, and plans of commercial passenger airlines and airline caterers, respectively) and under the Cooperative and Small Employer Char…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…910
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
0.49181
0.49181
0.45139
0.45139
110
…
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…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020★ strong match
… small plans under part 4007 (Payment of Premiums).
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9.
See., e.g.,
ERISA section 104(a)(2), which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover few than 100 participants.
Back to Citation
10.
See, e.g.,
PBGCRegulationsJan 1, 2026
…910 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 0.49181 0.49181 0.45139 0.45139 110 …
PBGCFinal Rules (FR)Jul 25, 2022★ strong match
…ne 30, 2016.
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4.
See 82 FR 26990 (June 13, 2017).
Back to Citation
5.
Public Law 104-231.
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6.
S. Rep. 104-272, May 15, 1996.
Back to Citation
7.
153 Cong. Rec. S15701-04, on the OPEN Government Act on 2007, Public Law 110-175.
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8.
“[E]ach agency shall promulgate reg…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCFinal Rules (FR)Jun 13, 2017related by meaning
the requester of the right to seek dispute resolution services from the PBGC's FOIA Public Liaison or the Office of Government Information Services”. c. Amend paragraph (d) by adding “and notice of the requester's right to seek dispute resolution services from the PBGC's FOIA Public Liaison or the Office of Government…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
…subpart A plan, the plan administrator must have conducted a diligent search as described in § 4050.104. No diligent search is required for a distributee if the plan administrator knows where the distributee is upon close-out of the subpart A plan.
(c)
Filing with PBGC.
For each distributee who is missing upon close-ou…