76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 PBGCProposed Rules (FR)Proposed Oct 31, 2011
…) of PPA 2006, which added section 411(b)(5)(B)(vi) of the Internal Revenue Code (Code) and section 204(b)(5)(B)(vi) of ERISA, an applicable defined benefit plan must include the following provisions that would apply upon termination of the plan:
If the interest crediting rate (or equivalent amount) is a variable rate,…
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…
PBGCFinal Rules (FR)Dec 22, 2017
…lose-out of a subpart B plan, the plan must have conducted a diligent search as described in § 4050.204.
(2)
Notifying plans.
For a notifying plan, the requirement of paragraph (b)(1) of this section applies only to distributees identified in the filing with PBGC.
(c)
Filing with PBGC—
(1)
In general.
Except as provide…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
… transferring plan, the subpart B plan must have conducted a diligent search as described in § 4050.204.
(ii)
Notifying plan.
For each distributee to whom an election to be a notifying plan applies and who is missing upon close-out of the subpart B plan, the subpart B plan must have conducted a diligent search as descr…
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…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
…of corporations and/or other organizations constituting a parent-subsidiary controlled group.
PART 4204—VARIANCES 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 “…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
…of corporations and/or other organizations constituting a parent-subsidiary controlled group.
PART 4204—VARIANCES 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]
PBGCRegulationsSep 1, 2017
…ion of accrued benefits between employer and employee contributions under the provisions of section 204(c) of ERISA and section 411(c) of the Code shall be used.
(b)(3) (3) Minimum accrued benefit. The annuity benefit derived from mandatory employee contributions may not be less than the minimum accrued benefit under t…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
… to read as follows:
Authority:
29 U.S.C. 1302(b)(3).
§ 4203.6
[Removed]
26. Remove § 4203.6.
PART 4204—VARIANCES FOR SALE OF ASSETS
27. The authority citation for part 4204 continues to read as follows:
Authority:
75 FR 55966 — 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, 2010
…fter
Before
i1
i2
i3
n1
n2
* * * * * * *
204
10-1-10
11-1-10
1.75
4.00
4.00
4.00
7
8
3. In appendix C to part 4022, Rate Set 204, as set forth below, is added to the table.
Appendix C to Part 4022—Lump Sum Interest Rates For Private-Sector Payments
* * * * *
Ra…
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
l” and “paragraph shall” and adding in their places “submitter must” and “paragraph (b) will”, respectively, and removing “therefor” in paragraph (b); c. Removing “disclosure officer”, “Counsel shall”, “this paragraph”, and “requester shall” and adding in their places “Disclosure Officer”, “Counsel will”, “this paragra…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
d adding in its place “submitter must”; removing “paragraph shall” and adding in its place “paragraph will”; and removing “therefor” in paragraph (b); c. Removing “disclosure officer” and adding in its place “Disclosure Officer”; removing “Counsel shall” and adding in its place “Counsel will”; and removing “requester s…
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…
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…
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.
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
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…