84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
…al status must disregard:
(1)
Surcharge.
Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(2)
Contribution increase. Any contribution increase that goes into effect during plan years beginning after December 31, 2014, so that a plan may meet the requirements of a funding improvement pla…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021★ strong match
…al status must disregard:
(1)
Surcharge.
Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(2)
Contribution increase. Any increase in the contribution rate or other increase in contribution requirements that goes into effect during plan years beginning after December 31, 2014, so that a …
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…
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…
PBGC Tech. Update 10-3 — Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Pro… PBGCPBGC Technical Updates
…raction otherwise based on employers' contribution obligations. 73 FR 79628 (Dec. 30, 2008); see 29 CFR § 4211.4.
[4]In addition, plans in critical status are generally restricted from paying lump sums and similar benefits. See Code section 432(f)(2). Section 432(f)(3) of the Code provides that any such reductions must…
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
nsion insurance
29 CFR Part 4010
Employee benefit plans
Penalties
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4022 Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4041A
Employee benefit plans
Pension insurance
Reporting and recor…
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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015★ strong match
FOR SALE OF ASSETS
7. The authority citation for part 4204 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1384(c).
§ 4204.12
[Amended] 8. Section 4204.12 is amended by removing the figures “412(b)(3)(A)” and adding in their place the figures “431(b)(3)(A)”.
PART 4206—ADJUSTMENT OF LIABILITY FOR WITHDRAW…
PBGCRegulationsJul 1, 2019related by meaning
(e) (e) Computation of time. The time period for filing or issuance under this part must be computed under the rules in subpart D of part 4000 of this chapter.
PBGCFinal Rules (FR)Jul 12, 2021
…nefit suspensions of retirees and beneficiaries in pay status that satisfies the requirements of 26 CFR 1.432(e)(9)-1(e)(3). Under that Treasury Department regulation, the restoration of benefits is not subject to the benefit increase restrictions under sections 432(e)(9)(E) or 432(f)(1)(B) of the Code, and an amendmen…
PBGCFinal Rules (FR)Jul 8, 2022
…ermits a multiemployer plan sponsor to make an election relating to the plan's status under section 432(b) of the Code and section 305(b) of ERISA (section 432 status) for certain plan years. If the plan sponsor makes the election under section 9701(a) of ARP for a plan year, then, notwithstanding the actuarial certifi…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
… declining status
has the same meaning as the term has under section 305(b)(6) of ERISA and section 432(b)(6) of the Code.
Critical status
has the same meaning as the term has under section 305(b)(2) of ERISA and section 432(b)(2) of the Code, and includes “critical and declining status” as defined in section 305(b)(6)…
29 C.F.R. § 4211.4(b) — Contributions for purposes of the numerator and denominator of the allocation fractions. PBGCRegulationsFeb 8, 2021
…us must disregard:
(b)(1) (1) Surcharge. Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(b)(2) (2) Contribution increase. Any increase in the contribution rate or other increase in contribution requirements that goes into effect during plan years beginning after December 31, 2014, so …