90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
…nges of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) (Pub. L. 116-94, Division O) applicable to cooperative and small employer charity (CSEC) plans [1]
and certain community newspaper plans; [2]
Payment of Premiums, by revising the due date for the final premium for terminating pla…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…nges of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) (Pub. L. 116-94, Division O) applicable to cooperative and small employer charity (CSEC) plans [1]
and certain community newspaper plans; [2]
Payment of Premiums, by revising the due date for the final premium for terminating pla…
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 …
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 Aug 18, 2023
…000
0.50000
0.50000
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114
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0.50000
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115
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PBGCRegulationsJan 1, 2026
…000 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 0.50000 0.50000 0.50000 0.50000 120 1.00000 1.00000 1.00000 1.00000
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…
PBGCFinal Rules (FR)Jun 6, 2024
…000
0.50000
0.50000
0.50000
114
0.50000
0.50000
0.50000
0.50000
115
0.50000
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116
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117
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118
0.50000
0.50000
0.50000
0.50000
119
0.50000
0.50000
0.50000
0.50000
120
1.00000
1.00000
1.00000
1.00000
(d)
Social Security disabled lives.
If t…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
Back to Citation
7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…
88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
uant to Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act or CRA) (5 U.S.C. 801 et seq.), the Office of Management and Budget (OMB) has designated this final rule as a “major rule,” as defined by 5 U.S.C. 804(2)(a), which is a rule likely to result …
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
The proposal thus would remove any ambiguity in the determination rules if the participant is employed by any member within the same controlled group. Finally, PBGC proposes to clarify that reporting an active participant reduction under § 4043.23 would be disregarded if the reduction was already reported under section…
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
…0.49226
0.49184 113
0.49666
0.49634
0.49602
114
0.49795
0.49773
0.49751
115
0.49928
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116
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117
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118
0.49995
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119
0.50000
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120
1.00000
1.00000
1.00000
3. Amend § 4044.58 by revising table 1 to the section to read as follows:
§ 4044…
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
…111
0.48468
0.48417
112
0.49268
0.49226 113
0.49666
0.49634
114
0.49795
0.49773
115
0.49928
0.49915
116
0.49960
0.49953
117
0.49978
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118
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119
0.50000
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120
1.00000
1.00000
( printed page 104043)
3. Amend § 4044.58 by revising table 1 to § 4044.58 to read as follows:
§ 4044.58
Tables used to …
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
final rule also moves what was § 4901.17 on exhaustion of administrative remedies to newly added § 4901.18.
Record of Concern to More Than One Agency The final rule modifies § 4901.23, which covers the procedures for a requested record that is of interest to a Federal agency other than PBGC. Before the final rule, PBG…
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012related 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…
90 FR 40973 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Aug 22, 2025related by meaning
perwork Reduction Act, 44 U.S.C. 3501
et seq.
( printed page 40974)
Table 1 to § 4909.1
Regulation(s) and information collection title
OMB
control No. Part 4062, Liability for Termination of Single-Employer Plans
1212-0017
Part 4204, Variances for Sale of Assets
1212-0021
Part 4231, Mergers and Transfer Between Multiem…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
§ 4003.56(c);
e. § 4003.57(a);
f. § 4003.58(b);
g. § 4003.59(a) and (c); and
h. § 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. § 4003.6;
b. § 4003.8;
c. § 4003.33;
d. § 4003.53; and
…
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
lculating and satisfying liability arising from such events.
* * * * *
( printed page 48294)
Issued in Washington, DC, August 4, 2010.
Joshua Gotbaum, Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
A contrary case is
Hightower
v.
Texas Hospital Association,
65 F.3d 443 (5th Cir. 1995). The
Hightower
case…