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1. 75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
   PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
   ally erroneous or has become materially outdated, the person must promptly file with PBGC the correct or updated information. (d) PBGC determinations. On the basis of information gleaned from an investigation or otherwise obtained, PBGC may determine that a section 4062(e) event has occurred and determine the amount of…
2. 75 FR 42662 — Debt Collection
   PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
   debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
3. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
   PBGCFinal Rules (FR)Nov 7, 2023related by meaning
   REQUIREMENTS 16. The authority citation for part 4043 continues to read as follows: Authority: 29 U.S.C. 1083(k), 1302(b)(3), 1343. § 4043.8 [Amended] 17. Amend § 4043.8 by removing “§ 4901.21(a)(3)” and adding in its place “§ 4901.21(a)”. PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 18. The a…
4. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
   PBGCFinal Rules (FR)Sep 11, 2015related by meaning
   added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing spo…
5. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
   PBGCRegulationsJan 1, 2017★ strong match
   [Reserved]
6. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
   PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
   ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
7. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
   PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
   llion. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
8. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Aug 15, 2025related by meaning
   in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
9. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
   PBGCRegulationsJan 1, 2017
   …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
10. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022★ strong match
    …14.75 million 14.00 million 52.50 million. SFA applications 8,693,400 7,781,400 922,500 3,075,000 2,152,500 1,998,800 1,260,800 78,800 0. Lock-in applications 54,800 48,400 0 0 43,750 16,625 0 0 0. Benefit reinstatement participant notices 68,900 63,800 0 73,100 0 0 0 0 0. Annual compliance filings 12,473,400 7,211,100…
11. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
12. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
13. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res ponse t o your reque st for the opini on of the Pension Benefit Guaranty Corporation ("PBG C"). Your fir st r equest c oncerns a par ticu lar applicat ion of t he princ iples…
14. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    …nt age under the plan is $1,200 per month. The maximum guaranteeable benefit adjusted for age is $1,152.61 ($2,352.27 × 0.49) per month. A form adjustment is not required.Benefit reductions. The plan benefit of $1,800 per month payable from age 56 to age 62 exceeds the participant's accrued benefit at normal retirement…
15. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
16. PBGC Op. Ltr. 1996-2 — Coverage
    PBGCPBGC Opinion LettersJul 8, 1996
    …. 81-13 ( May 13, 1981) , No. 79- 6 (Apri l 10, 1979), No. 78- 25 ( Oc tobe r 31 , 197 8), N o. 77 -152 (July 13 , 197 7), an d N o. 76 -95 (A ugust 2 , 197 6). The [*6] Depart ment of Labor and the I RS have consider ed simi lar factors in i nter pret ing sect ion 3( 32) of ERISA and section 414 (d) o f the Intern al …
17. PBGC Op. Ltr. 1998-2 — Coverage
    PBGCPBGC Opinion LettersMay 20, 1998
    …, No. 81-13 ( May 13, 1981) , No. 79- 6, (Apr il 10, 1979), N o. 78-25 (Octob er 31, 1978), N o. 77-152 (July 13, 1977 ), and No. 76-95 (August 2, 197 6). Based upon the sta tut e, i ts legi sla ti ve hi stor y, and t he cr it eri a dis cuss ed in the se Opin ion Letters, we do not agre e that the facts presented by th…
18. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
19. PBGC Op. Ltr. 1996-3 — Coverage
    PBGCPBGC Opinion LettersJul 8, 1996
    …0, 1979), PBGC Op in io n L et te r 7 8- 25 ( Oct obe r 3 1, 197 8) , P BGC Opi ni on Let te r 7 7- 152 (J ul y 1 3, 197 7) an d PBGC Op inion L etter 76 -95 (A ugust 2 , 197 6). The Depart ment of Labor ("DO L") and the Internal Revenue Service ("IRS") have considered [*5] similar factors in interpre ting ER ISA § 3(3…
20. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    te for any affected party, file with PBGC a post-distribution certification (PBGC Form 501), completed in accordance with the instructions thereto; or (2)(i) Within 30 days after the last distribution date for any affected party, certify to PBGC, in the manner prescribed in the instructions to PBGC Form 501, that the p…