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…
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…
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 …
PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
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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.
…
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…
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…
89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCFinal Rules (FR)Dec 5, 2024related by meaning
Y. Orr,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
See 5 U.S.C. 552a(a)(5).
Back to Citation
2.
See 5 U.S.C. 552a(k)(2). Back to Citation
[FR Doc. 2024-28442 Filed 12-4-24; 8:45 am]
BILLING CODE 7709-02-P
89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
]
3. Redesignate § 4902.13 as § 4902.14.
4. Add new § 4902.13 to read as follows:
§ 4902.13
Specific exemptions: Legal Case Management.
(a)
Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of Gener…
PBGCRegulationsJan 1, 2026
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PBGCFinal Rules (FR)Jun 6, 2024
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(d)
Social Security disabled lives.
If t…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants.
Back to Citation
14.
See, e.g., section 430(g)(2)(B) of the Code, which permits single-employer plans with 100 or fewer participants to use valuation dates other than the first day of the plan year.
Bac…
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
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3. Amend § 4044.58 by revising table 1 to the section to read as follows:
§ 4044…
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) * * …
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
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( printed page 104043)
3. Amend § 4044.58 by revising table 1 to § 4044.58 to read as follows:
§ 4044.58
Tables used to …
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
…
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…
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…
86 FR 17066 — Rescission of Pension Benefit Guaranty Corporation Rule on Guidance PBGCFinal Rules (FR)Apr 1, 2021related by meaning
n substantive, the normal requirement of 5 U.S.C. 553(d) that a rule not be effective until at least 30 days after publication in the
Federal Register is inapplicable. PBGC also finds good cause to provide an immediate effective date for this rule because it imposes no obligations on parties outside the federal governm…
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…