Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Treas. Reg. § 1.401(k)-2AD (not yet in the library — opens the official source)
70 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    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…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    …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…
  3. 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
    small employers”. PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING 9. The authority citation for part 4010 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1310. § 4010.10 [Amended] 10. Amend § 4010.10 in paragraph (b) by removing “§ 4010.8(b)(1)” and adding in its place “§ 4010.8(b)(2)(i)”.…
  4. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020★ strong match
    …lace existing language and therefore would not create additional filing burden. List of Subjects 29 CFR Part 4001 Business and industry Organization and functions (Government agencies) Pension insurance Pensions Small businesses 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4010 Pension insuranc…
  5. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024★ strong match
    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…
  6. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017★ strong match
    …-house hours is about $24,000. Total paperwork burden is estimated at $646,000. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  7. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019★ strong match
    …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★ strong match
    …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…
  9. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013
    … 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…
  10. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  11. 29 C.F.R. § 4233.2(2) — Definitions.
    PBGCRegulationsJan 1, 2017related by meaning
    (2) (2) Each beneficiary of a deceased participant; (3) (3) Each alternate payee under an applicable qualified domestic relations order, as defined in section 206(d)(3) of ERISA; (4) (4) Each employer that has an obligation to contribute under the plan; and
  12. 85 FR 15376 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Mar 18, 2020related by meaning
    601(2). List of Subjects 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows: PART 4022—BENEFITS PAYABLE IN TER…
  13. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …s regulation on Allocation of Assets in Single-Employer Plans (“benefits valuation regulation”) (29 CFR part 4044) to: Modernize the interest assumption structure by adopting a yield curve approach; Enable the use of market interest rates as of the date of liability measurement (i.e., the valuation date) as the basis f…
  14. 84 FR 68043 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Dec 13, 2019related by meaning
    601(2). List of Subjects 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows: PART 4022—BENEFITS PAYABLE IN TER…
  15. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    9, 3720A; 5 CFR part 550, subpart K; 31 CFR part 285; 31 CFR parts 900-904. Subpart A—General Provisions § 4903.1 What definitions apply to this part? The following terms are defined in § 4001.2 of this chapter: Code, PBGC, and Person. In addition, for purposes of this part: Administrative offset or offset means withho…
  16. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    …tory Flexibility Act (5 U.S.C. 601 et seq.), sections 603 and 604 do not apply. List of Subjects 20 CFR Part 4001 Business and industry Employee benefit plans Pension insurance 20 CFR Part 4204 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 20 CFR Part 4206 Employee benefit plans Pens…
  17. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019★ strong match
    …tory Flexibility Act (5 U.S.C. 601 et seq.), sections 603 and 604 do not apply. List of Subjects 20 CFR Part 4001 Business and industry Employee benefit plans Pension insurance 20 CFR Part 4204 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 20 CFR Part 4206 Employee benefit plans Pens…
  18. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015
    …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…
  19. 85 FR 36153 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Jun 15, 2020related by meaning
    ts 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows: PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER…
  20. 85 FR 57123 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Sep 15, 2020related by meaning
    ts 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance Pensions In consideration of the foregoing, 29 CFR parts 4022 and 4044 are amended as follows: PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER…