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51 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    23. Amend § 4043.62 by revising the section heading and paragraph (a) to read as follows: § 4043.62 Change in controlled group. (a) Reportable event. Advance notice is required for a change in a plan's controlled group, as described in § 4043.29(a). * * * * * PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 24.…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  3. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017★ strong match
    …r. 4050.404 Diligent search. 4050.405 Filing with PBGC. 4050.406 Missing participant benefits. 4050.407 PBGC discretion. Authority: 29 U.S.C. 1302(b)(3), 1350. Subpart A—Single-Employer Plans Covered by Title IV § 4050.101 Purpose and scope. (a) In general.
  4. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    4003.57(a); f. Section 4003.58(b); g. Section 4003.59(a) and (c); and h. Section 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. Section 4003.6; b. Section 4003.8; c. Section 4003.33; …
  5. 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
    loyer at a facility, all records that bear on whether there was a section 4062(e) event and on the calculation of liability with respect to the event. (b) If PBGC finds that an employer or plan administrator referred to in paragraph (a) of this section has failed to keep records sufficient to determine whether a sectio…
  6. 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
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  7. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …r. 4050.404 Diligent search. 4050.405 Filing with PBGC. 4050.406 Missing participant benefits. 4050.407 PBGC discretion. Authority: 29 U.S.C. 1302(b)(3), 1350. Subpart A—Single-Employer Plans Covered by Title IV § 4050.101 Purpose and scope. (a) In general. This subpart describes PBGC's missing participants program for…
  8. 76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006
    PBGCFinal Rules (FR)Jun 14, 2011
    …n 404 of PPA 2006. PBGC intends to do so in a future rulemaking. Substantial-Owner Benefits Section 407 of PPA 2006 amended section 4022(b)(5) of ERISA, which previously provided a special phase-in rule for PBGC's guarantee of the benefits of “substantial owners,” who were generally defined as those owning more than 10…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
    PBGCFinal Rules (FR)May 6, 2014
    … as deemed termination date), 402(g)(2)(A) (special termination rules for commercial airlines), and 407 (relating to majority owners), enacting respectively sections 4044(e), 4022(h), and 4044(b)(3) of ERISA. Back to Citation 12.  See definition of “PPA 2006 bankruptcy termination” in § 4001.2. Back to Citation [FR Doc…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    29 by revising the section heading and paragraphs (a), (b)(6), and (c) to read as follows: § 4043.29 Change in controlled group. (a) Reportable event. (1) A reportable event occurs for a plan when there is a transaction that results, or will result, in one or more persons' (including any person who is or was a contribu…
  13. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    … as deemed termination date), 402(g)(2)(A) (special termination rules for commercial airlines), and 407 (relating to majority owners), enacting respectively sections 4044(e), 4022(h), and 4044(b)(3) of ERISA. Back to Citation 9.   See definition of “PPA 2006 bankruptcy termination” in § 4001.2.
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    407 0.017547 48 0.023956 0.018198 49 0.025631 0.019281 50 0.026384 0.019413 51 0.027277 0.020343 52 0.028582 0.020488 53 0.030164 0.021316 54 0.031262 0.021960 55 0.031728 0.021969 56 0.033067 0.022897 57 0.034230 0.023556 58 0.035474 0.024159 59 0.036790 0.024958 60 0.037772 0.025905 61 0.039297 0.027414 62 0.039954 0…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    …2) (re 4044 rates); Sofco Erectors, Inc. v. Trs. of Ohio, Operating Eng'rs, Pension Fund, 15 F. 4th 407 (6th Cir. 2021) (re blend of 4044 rates and funding interest rate assumption); GCIU Employer Retirement Fund v. MNG Enterprises, Inc., No. 2:21-cv-00061, 2021 WL 3260079 (C.D. Cal., July 8, 2021) (re 4044 rates), app…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]