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1. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
   PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
   ion on small entities, using the proposed definition discussed in this section. List of Subjects 29 CFR Part 4071 Penalties 29 CFR Part 4302 Penalties In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4071 and 4302 as follows. 1. Revise part 4071 to read as follows: PART 4071—PENALTIES FOR FAILURE …
2. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
   PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
   e on the applicability and enforcement of ERISA section 4062(e). PBGC is currently giving careful consideration to the comments on that proposed rule. Back to Citation 32.  Such “non-statutory” contributions are not taken into account under ERISA section 303(k) and Code section 430(k), dealing with liens that arise bec…
3. 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
   statutory changes or prior regulatory changes or update and clarify outdated regulatory provisions. These amendments are cost neutral in their impact. Section 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, …
4. 75 FR 42662 — Debt Collection
   PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
   debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
5. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Aug 15, 2025related by meaning
   in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
6. 75 FR 68203 — Debt Collection
   PBGCFinal Rules (FR)Nov 5, 2010related by meaning
   ry action” under Executive Order 12866. Regulatory Flexibility Act PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final regulation will not have a significant economic impact on a substantial number of small entities. The final rule is limited to…
7. 82 FR 8813 — Adjustment of Civil Penalties
   PBGCFinal Rules (FR)Jan 31, 2017related by meaning
   17-11. The adjusted maximum amounts are $2,097 for section 4071 penalties and $279 for section 4302 penalties. Compliance With Regulatory Requirements The Office of Management and Budget has determined that this rule is not a “significant regulatory action” under Executive Order 12866 and therefore not subject to their…
8. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
   PBGCRegulationsJan 1, 2017
   …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
9. 29 C.F.R. § 4000.28 — [Reserved]
   PBGCRegulationsDec 7, 2023related by meaning
   [Reserved]
10. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
11. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
12. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
13. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res ponse t o your reque st for the opini on of the Pension Benefit Guaranty Corporation ("PBG C"). Your fir st r equest c oncerns a par ticu lar applicat ion of t he princ iples…
14. ERISA § 4071 (29 U.S.C. § 1371) — Penalty for failure to timely provide required information
    PBGCCode / StatuteJan 6, 2017related by meaning
    The corporation may assess a penalty, payable to the corporation, against any person who fails to provide any notice or other material information required under this subtitle, subtitle A, B, or C, or section 1083(k)(4) or 1085a(g)(4) of this title,,1 or any regulations prescribed under any such subtitle or such sectio…
15. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing spo…
16. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services. SUPPLEMENTARY INFORMATION: Through July 31, 2022, the Pension Benefit Guaranty Corporation (PBGC) resided and accepted mail at 1200 K Street NW, Washington, DC, 20005-4026. On August 1, 2022, PBGC…
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. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    4 (in an email or otherwise, as described in the instructions to the Form 501) within 30 days after the last distribution date for any affected party. The proposed rule revised § 4041.29(b) and paragraph (d)(2) of § 4041.30 (requests for deadline extensions) only to account for the proposed changes to § 4041.29(a). One…
19. 85 FR 2304 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 15, 2020related by meaning
    fore not subject to its review. As this is not a significant regulatory action under E.O. 12866, it is not considered an E.O. 13771 regulatory action. The Office of Management and Budget also has determined that notice and public comment on this final rule are unnecessary because the adjustment of civil penalties imple…
20. 29 C.F.R. § 4041A.3(b) — Method and date of filing; where to file; computation of time; issuances to third parties.
    PBGCRegulationsJul 1, 2015related by meaning
    (b) (b) Where to file. See § 4000.4 of this chapter for information on where to file.