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…
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…
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). …
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…
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…
PBGCRegulationsSep 15, 2025★ strong match
…tion by an enrolled actuary, as described in the related filing instructions and permitted under 26 CFR 301.6059-1(d).
PBGCRegulationsOct 15, 2018related by meaning
Each notice of proposed merger or transfer required under section 4231(b)(1) of ERISA and this subpart must contain the following information:
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…
PBGCRegulationsJan 1, 2017related 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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
n
6.
The applicable definitions of “small business,” “small organization,” and “small governmental jurisdiction” are found in section 601 of the RFA. See 5 U.S.C. 601.
Back to Citation
7.
PBGC consulted with the Small Business Administration's Office of Advocacy before making this determination. Memorandum received f…
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
(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.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]