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Go to 24 C.F.R. § 203.5 (not yet in the library — opens the official source)
72 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …nsfer amount for a missing distributee means the amount determined as follows: (1) If under section 203(e) of ERISA and section 411(a)(11) of the Code, participant or spousal consent to a distribution is not required, then the missing distributee's benefit transfer amount is the single sum actuarial equivalent of the d…
  2. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    …)(I) of ERISA for certain small employers.” Annual Financial and Actuarial Information Reporting—29 CFR Part 4010 and Reportable Events—29 CFR Part 4043 Under PBGC's regulation on Annual Financial and Actuarial Information Reporting (29 CFR part 4010, “4010 regulation”), PBGC is correcting a reference in § 4010.10(b). …
  3. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …edure Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4007 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Pension insurance Reportin…
  4. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    benefit plans Penalties Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Penalties Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  5. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …sferring plan means a subpart B plan that elects transferring plan status in accordance with § 4050.203. § 4050.203 Options and duties of plan. (a) Options. A subpart B plan that is closing out upon plan termination may (but need not) elect, by filing under § 4050.205, that the subpart B plan— (1) Will be a “transferri…
  6. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    …l burden of the collection of information will be about 990 hours and $146,406. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  7. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …ction 605 of the Regulatory Flexibility Act, sections 603 and 604 do not apply. List of Subjects 29 CFR Part 4022 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance 29 CFR Part 4062 Employee benefit plans Pension insurance Reportin…
  8. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023
    …ermitted under § 4022.7(b) and (c) of the benefit payments regulation. De Minimis Threshold Section 203(e)(1) of ERISA and section 411(a)(11)(A) of the Internal Revenue Code (Code) provide a threshold ( i.e., maximum present value of a benefit) that a pension plan may pay in a mandatory lump-sum distribution. From 1997…
  9. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  10. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  11. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041A Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4043 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  12. 75 FR 49407 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Aug 13, 2010
    …, the Regulatory Flexibility Act of 1980 does not apply. See5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements In consideration of the foregoing, 29 CFR Part 4022 is amended as follows: PART 4022—BENEFITS PAYABLE IN TERMINATED…
  13. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 4262.17(g) — Other provisions.
    PBGCRegulationsAug 8, 2022related by meaning
    (g) (g) If any provision in this part is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision will be construed so as to continue to give the maximum effect to the provision permitted by law, unless such holding will be one…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361