PBGCFinal Rules (FR)Dec 22, 2017★ strong match
rity:
29 U.S.C. 1301, 1302(b)(3).
4. In § 4001.1:
a. The existing text is designated as paragraph (a) with the paragraph heading “ In general.”
added. b. Paragraph (b) is added to read as follows:
§ 4001.1
Purpose and scope.
* * * * *
(b)
Title IV coverage.
Coverage by section 4050 of ERISA is not and does not result i…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
…ired beginning date
for a participant means the participant's required beginning date under section 401(a)(9)(C) of the Code.
Subpart D plan
means a plan to which this subpart D applies, as described in § 4050.401.
§ 4050.403
Duties of plan sponsor.
(a)
Providing for benefits.
For each distributee who is missing upon c…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…SA and section 430(m) of the Internal Revenue Code (the Code). The SECURE Act also modified section 401 of the Code to allow an employer to adopt a new pension plan and elect to treat the plan as if it had been adopted during the prior taxable year. PBGC proposes to amend its premium rates regulation to account for the…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
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…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
…ns are met (see § 4022.7(b)(2)).
Rollover Benefits Under the Code and Treasury/IRS Guidance Section 401(a)(31) of the Code requires a qualified plan to permit a distributee of any eligible rollover distribution to elect a direct rollover of any part of the distribution to an eligible retirement plan.[5]
Payment in the …
PBGCRegulationsJan 1, 2017★ strong match
…ssues a notice that any trust which is part of the plan no longer meets the requirements of section 401(a) of the Code or that the plan no longer meets the requirements of section 404(a) of the Code or after the date of adoption of a plan amendment that causes the issuance of such a notice shall not be guaranteed under…
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
follows:
Authority:
29 U.S.C. 1302(b)(3), 1303(a), 1362-1364, 1367, 1368.
2. Section 4062.1 is revised to read as follows:
§ 4062.1
Purpose and scope. Subpart A of this part sets forth rules for calculation and payment of the liability incurred, under section 4062(b) of ERISA, upon termination of any single-employer pl…
79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans PBGCFinal Rules (FR)Nov 25, 2014
…ns are met (see § 4022.7(b)(2)).
Rollover Benefits Under the Code and Treasury/IRS Guidance
Section 401(a)(31) of the Code requires a qualified plan to permit a distributee of any eligible rollover distribution to elect a direct rollover of any part of the distribution to an eligible retirement plan. Section 402(c) of …
PBGCCode / StatuteJan 24, 2020
…e has determined that any trust which is a part of a plan does not meet the requirements of section 401(a) of title 26, or that the plan does not meet the requirements of section 404(a)(2) of title 26, are guaranteed under this section unless such determination is erroneous. This subparagraph does not apply if the Secr…
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
…or plans of all sizes will be only about $110 per plan, or an aggregate estimated earnings loss of $143,000.
PBGCFinal Rules (FR)Jul 8, 2022
… the denominator of the phase-in fraction is 7 (2022 to 2028); and {6} the phased in amount is $857,143 ($1,000,000 ×
6/7
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
… 430(c)(4) of the Code, with the following exceptions: (i) The funding target used to calculate the 4010 funding shortfall is determined without regard to the interest rate stabilization provisions of section 303(h)(2)(C)(iv) of ERISA and section 430(h)(2)(C)(iv) of the Code and without regard to the at-risk plan provi…
PBGCRegulationsSep 15, 2025
… the denominator of the phase-in fraction is 7 (2022 to 2028); and {6} the phased in amount is $857,143 ($1,000,000 × 6/7). If total assets (assuming no phased recognition of SFA) are $100,000,000, unfunded vested benefits are based on assets of $99,142,857. Employer S withdraws from Plan B in 2028.
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) * * …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCRegulationsJan 1, 2017★ strong match
… the extent—
(c)(1) (1) The decrease is necessary to meet a qualification requirement under section 401 of the Code;
(c)(2) (2) The participant's or beneficiary's allocation of residual assets is paid in the form of an increase in the participant's or beneficiary's plan benefits; or
(c)(3) (3) The decrease is offset by…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…n of qualification requirements such as minimum funding and compensation limitations under sections 401(a)(17) and 415(b).
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]