90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
g and recordkeeping requirements
29 CFR Part 4220
Employee benefit plans; Pension insurance; Reporting and recordkeeping requirements
29 CFR Part 4233 Employee benefit plans; Pension insurance; Reporting and recordkeeping requirements
29 CFR Part 4262
Employee benefits plans; Pension insurance; Pensions; Reporting and …
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…
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
NOLOGY
4. The authority citation for part 4001 continues to read as follows:
Authority:
29 U.S.C. 1301, 1302(b)(3).
§ 4001.2
[Amended]
5. In § 4001.2: a. The definition of “controlled group” is amended by removing the words “section 412(c)(11)(B) of the Code or section 302(c)(11)(B) of ERISA” and adding in their place …
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…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
… table are only intended to improve the readability and understandability of subpart E.
VI. Section 301 of the SECURE 2.0 Act
In December 2022, Congress enacted SECURE 2.0. Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328, 136 Stat. 4459. Section 301 addresses the fiduciary
( printed page 409…
PBGCProposed Rules (FR)Proposed Jul 22, 2010★ strong match
…ction 605 of the Regulatory Flexibility Act, sections 603 and 604 do not apply.
List of Subjects
29 CFR Part 4003
Administrative practice and procedure
Organization and functions (Government agencies
Pension insurance
Pensions)
29 CFR Part 4903
Claims
For the reasons given above, PBGC proposes to amend 29 CFR parts 400…
83 FR 51836 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Oct 15, 2018
… the Regulatory Flexibility Act of 1980 does not apply. See 5 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…
PBGCPBGC Opinion LettersJun 15, 1994
…ate, is consistent [*5] with the position of the Internal Revenu e Service ("IRS"). For example,
26 CFR § 301.6622-1(a) of IRS regulations states that --
in computing any . . . amount determined . . . by reference to the inte rest rate established
under section 6621, such interest . . . shall be compounded daily by div…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020
…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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCFinal Rules (FR)Dec 22, 2017
…-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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
4262—SPECIAL FINANCIAL ASSISTANCE BY PBGC
1. The authority citation for part 4262 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1432. 2. Amend § 4262.14 of PBGC's SFA regulation by revising paragraphs (d)(1) and (h) to read as follows:
§ 4262.14
Permissible investments of special financial assistance.
…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]