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62 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. PBGCRegulationsJan 1, 2017★ strong match
    [Reserved]
  2. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …, No. 81-13 ( May 13, 1981) , No. 79- 6, (Apr il 10, 1979), N o. 78-25 (Octob er 31, 1978), N o. 77-152 (July 13, 1977 ), and No. 76-95 (August 2, 197 6). Based upon the sta tut e, i ts legi sla ti ve hi stor y, and t he cr it eri a dis cuss ed in the se Opin ion Letters, we do not agre e that the facts presented by th…
  3. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    …3 FR 15065. Back to Citation 12.   See section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013). Back to Citation 13.   See 81 FR 15432. Back to Citation 14.   See 87 FR 43991. Back to Citation 15.   See 88 FR 44045. Back to Citation [FR Doc. 2023-24268 Filed 11-6-23; 8:45 am] BILLING CODE 77…
  4. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    (3), 1413. 40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows: § 4233.3 Application filing requirements. * * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
  5. 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…
  6. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 35. The authority citation for part 4211 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3); 1391(c)(1), (c)(2)(D), (c)(5)(A), (c)(5)(B), (c)(5)(D), and (f). § 4211.22 [Amended] 36. Amend § 4211.22 by removing “(Approved by the Office of Ma…
  7. 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
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  8. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020★ strong match
    Amend § 4043.35 by adding paragraph (b)(3) to read as follows: § 4043.35 Insolvency or similar settlement. * * * * * (b) * * * (3) Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
  9. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    … contributions in the allocation fraction. The Multiemployer Pension Reform Act of 2014, Public Law 113-235 (MPRA), made further amendments to the withdrawal liability rules and consolidated them with the PPA 2006 changes. The additional MPRA amendments require a plan sponsor to disregard benefit suspensions in determi…
  10. ERISA § 4221(f) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f) (f) Procedures applicable to certain disputes (f)(1) (1) In general .—If— then the person against which the withdrawal liability is assessed based solely on the application of section 1392(c) of this title may elect to use the special rule under paragraph (2) in applying subsection (d) of this section and section 1…
  11. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    4003.57(a); f. Section 4003.58(b); g. Section 4003.59(a) and (c); and h. Section 4003.60. § § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54 [Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections: a. Section 4003.6; b. Section 4003.8; c. Section 4003.33; …
  12. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  13. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    …nt age under the plan is $1,200 per month. The maximum guaranteeable benefit adjusted for age is $1,152.61 ($2,352.27 × 0.49) per month. A form adjustment is not required.Benefit reductions. The plan benefit of $1,800 per month payable from age 56 to age 62 exceeds the participant's accrued benefit at normal retirement…
  14. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016
    …al cooperatives. (3) The Cooperative and Small Employer Charity Pension Flexibility Act, Public Law 113-97, dealing with certain defined benefit pension plans maintained by certain cooperatives and charities. 4. In § 4010.8: a. Paragraph (a)(5) is revised. b. Paragraph (a)(6) is amended by adding “4010” before “funding…
  15. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …000 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 0.50000 0.50000 0.50000 0.50000 119 …
  16. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  17. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  18. 90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
    PBGCFinal Rules (FR)Sep 26, 2025related by meaning
    TION OF SINGLE-EMPLOYER PLANS 1. The authority citation for part 4041 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 2. Amend § 4041.21 by revising paragraphs (b)(2)(iii) and (iv) and (b)(2)(v)(A) to read as follows: § 4041.21 Requirements for a standard termination. * * * * * (b) * * …
  19. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …ry 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 effective.[31] PBGC is amending the premium rates regulation in accordance …
  20. PBGCPBGC Opinion LettersJul 8, 1996
    …. 81-13 ( May 13, 1981) , No. 79- 6 (Apri l 10, 1979), No. 78- 25 ( Oc tobe r 31 , 197 8), N o. 77 -152 (July 13 , 197 7), an d N o. 76 -95 (A ugust 2 , 197 6). The [*6] Depart ment of Labor and the I RS have consider ed simi lar factors in i nter pret ing sect ion 3( 32) of ERISA and section 414 (d) o f the Intern al …