Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 112 T.C. 247 (not yet in the library — opens the official source)
51 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
    PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
    loyer at a facility, all records that bear on whether there was a section 4062(e) event and on the calculation of liability with respect to the event. (b) If PBGC finds that an employer or plan administrator referred to in paragraph (a) of this section has failed to keep records sufficient to determine whether a sectio…
  2. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    as to t he ot her f actor s not ed by t he IRS i s compar able to t he evi dence i n th at c ase. n12 n11 Unlike Rev. Rules 57- 128 and 65-196, supra, Rev. Ru l. 89-148 wa s i ssu ed under sect ion 414( d) of the Code and is t he publi shed posit ion of t he IRS wit h respect to th is ERISA-corr elat ed secti on of th …
  3. PBGCRegulationsJan 1, 2017★ strong match
    [Reserved]
  4. 83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
    PBGCProposed Rules (FR)Proposed Jul 16, 2018★ strong match
    …he notice of insolvency benefit level will reduce the cost to $380,400, saving plans approximately $247,000 ($627,400 − $380,400). Regulatory Flexibility Act
  5. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
  6. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  7. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 0.50000 0.50000 0.50000 0.50000 116 0.50000 0.50000 0.50000 0.50000 117 0.50000 0.50000 0.50000 0.50000 118 …
  8. 79 FR 21127 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Apr 15, 2014
    …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, Rate Set 247, as set forth below, is added to the table. Appendix B to Part 4022—Lump Sum Interest Rates For PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (pe…
  9. 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…
  10. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    … 0.03853 0.06401 85 0.06285 0.08946 0.04808 0.07132 86 0.07698 0.10032 0.05955 0.07954 87 0.09346 0.11248 0.07293 0.08879 88 0.11229 0.12600 0.08822 0.09936 89 0.13348 0.14088 0.10542 0.11124 90 0.15703 0.15703 0.12453 0.12453 91 0.17401 0.17401 0.13818 0.13818 92 0.19151 0.19151 0.15250 0.15250 93 0.20936 0.20936 0.16…
  11. 75 FR 64683 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
    PBGCProposed Rules (FR)Proposed Oct 20, 2010related by meaning
    ww.regulations.gov. Follow the Web site instructions for submitting comments. E-mail: reg.comments@pbgc.gov. Fax: 202-326-4224. Mail or hand delivery: Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026. All submissions must include the Regulation I…
  12. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …esident signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. No. 112-141) and the Bipartisan Budget Act of 2013 (BBA 2013) (Pub. L. No. 113-67). MAP-21 and BBA 2013 included provisions about PBGC premiums that, without the need for implementing action by PBGC, have already become effe…
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    …3 68 0.00928 0.00916 0.00904 69 0.01034 0.01021 0.01008 ( printed page 59975) 70 0.01155 0.01141 0.01127 71 0.01294 0.01278 0.01262 72 0.01452 0.01435 0.01417 73 0.01631 0.01611 0.01592 74 0.01837 0.01815 0.01794 75 0.02073 0.02049 0.02025 76 0.02345 0.02317 0.02291 77 0.02656 0.02626 0.02596 78 0.03012 0.02979 0.02945…
  16. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    eceived on that proposal were relevant to some aspects of the 2001 proposal, but not to the administrative review provisions. Back to Citation 5.  See www.pbgc.gov/​documents/​plan-for-regulatory-review.pdf. Back to Citation [FR Doc. 2012-9095 Filed 4-13-12; 8:45 am] BILLING CODE 7709-01-P
  17. 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.
  18. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 89 FR 104040 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 20, 2024
    …107 0.43080 0.42999 108 0.44743 0.44667 109 0.46339 0.46271 110 0.47628 0.47568 111 0.48468 0.48417 112 0.49268 0.49226