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1. ERISA § 4062(e)(2)(D) (29 U.S.C. § 1362) — Liability for termination of single-employer plans under a distress termination or a termination by corporation
   PBGCCode / StatuteJan 6, 2017related by meaning
   (e)(2)(D) (D) Dispositions If, whether by reason of a sale or other disposition of the assets or stock of a contributing sponsor (or any member of the same controlled group as such a sponsor) of the plan relating to operations at a facility or otherwise, an employer (the "transferee employer") other than the employer w…
2. 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…
3. 82 FR 60308 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
   PBGCFinal Rules (FR)Dec 20, 2017
   … 2025 742 742 3,134 3,134 2026 759 759 3,206 3,206 2027 777 777 3,280 3,280 2028 or later 794 794 3,355 3,355 1  Table II-A. 2  Table II-B. 3  Table II-C. * * * * * Issued in Washington, DC, by: Daniel S. Liebman,
4. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
   PBGCRegulationsJul 1, 2019related by meaning
   [Reserved]
5. 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…
6. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 4022.23(f)(1) — Computation of maximum guaranteeable benefits.
   PBGCRegulationsJan 1, 2017
   … as of the date of plan termination 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 .…
8. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
9. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Feb 4, 2020related by meaning
   is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
10. PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will
    PBGCPBGC Opinion LettersFeb 6, 2001
    …28,176] [$32,956] 1/15/ 99 [$62,569] [$71,692] 4/15/ 99 [$80,294] [$90,170] 7/15/ 99 [$80,294] [$88,355] 9/15/ 99 [$76,780] [$83,325] 10/15/ 99 [$80,294] [$86,557] 1/15/ 2000 [$80,294] [$84,795] 4/15/ 2000 [$160,294] [$165,870] 7/15/ 2000 [$160,294] [$162,530] 9/15/ 2000 [$319,995] [$319,995] Total: [$1,186, 245] Once …
11. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
17. 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…
18. ERISA § 4068(a) (29 U.S.C. § 1368) — Lien for liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) Creation of lien If any person liable to the corporation under section 1362, 1363, or 1364 of this title neglects or refuses to pay, after demand, the amount of such liability (including interest), there shall be a lien in favor of the corporation in the amount of such liability (including interest) upon all pr…
19. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    roup member for employment by another member of the same controlled group. The proposed rule would clarify that a participant is ( printed page 30669) active if the participant receives compensation from any member of the plan's controlled group for work performed for any member of the plan's controlled group. The prop…
20. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]