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50 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 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)”. § …
  2. 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…
  3. 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…
  4. 76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006
    PBGCProposed Rules (FR)Proposed Oct 31, 2011
    …al crediting period. The resulting hypothetical account balance at the participant's retirement is $135,216 ($100,000 × 1.0582 5.33333 ) (this includes pro rata credit for the periods July 1, 2015 through December 31, 2015, and January 1, 2020 through October 31, 2020). PBGC would then determine the amount of the parti…
  5. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …000 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 (d) Social Security disabled lives. If the individual is Social Security disabled under paragraph (f)(1) of this section, the plan administrator wil…
  6. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …000 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
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. 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…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 29 C.F.R. § 4022.23(f)(1) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …tion 2 1 2 3 4 5 6 7 8 9 10 45 0.060 0.117 0.170 0.220 0.268 0.315 0.355 0.395 0.435 0.475 46 .061 .119 .173 .224 .273 .321 .362 .403 .444 .485 47 .062 .121 .176 .228 .278 .327 .369 .411 .453 .495 48 .063 .123 .179 .232 .283 .333 .376 .419 .462 .505 49 .064 .125 .182 .236 .288 .339 .383 .427 .471 .515 50 .065 .127 .185…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 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…
  13. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …opposed to later, when they would have to be found and reopened. If one-tenth of final-year filers (135 plans) each saved one hour of actuarial time at an average of $350 per hour, the total savings would be over $47,000 (or, if averaged over all plans, about $35 per plan). Further, PBGC data for the 2011 plan year sho…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …000 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 ( printed page 56574) (d) Social Security disabled lives. If the individual is Social Security disabled under paragraph (f)(1) of this section, the …
  17. 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. …
  18. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    …e final rule makes the necessary conforming revisions, as proposed. Back to Citation 50.  See 79 FR 13547 (March 11, 2014). Back to Citation 51.  Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still have to be reviewed by OMB under the Paperwork Reduction Act, w…
  19. 90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
    PBGCFinal Rules (FR)Sep 26, 2025related by meaning
    …y 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) * * * (2) * * * (iii) The majority owner makes th…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]