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…
PBGCFinal Rules (FR)Nov 5, 2010related by meaning
ent of salary offset, but not other collection procedures;
(iii) The name and address of the office to which the request for a hearing should be sent; (iv) That PBGC will refer the debt to the debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
(3), 1413.
40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows:
§ 4233.3
Application filing requirements.
* * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
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…
83 FR 67073 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Dec 28, 2018
…sections 4071 and 4302 of ERISA. The new maximum amounts are $2,194 for section 4071 penalties and $292 for section 4302 penalties.
Background
PBGC administers title IV of ERISA. Title IV has two provisions that authorize PBGC to assess civil monetary penalties.[1]
Section 4302, added to ERISA by the Multiemployer Pens…
83 FR 1553 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jan 12, 2018
…rity:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 292 is added at the end of the table to read as follows:
Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments
* * * * *
Rate set
For plans with a valuation date
Immediate
annuity rate
(percent)
Deferred annu…
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…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
a waiver because it does not wish to penalize filers that take reasonable and defensible (even if ultimately incorrect) legal positions.
C. PBGC Delay Under proposed §§ 4071.24 and 4302.24, PBGC generally will waive the portion of a penalty that accrues because of a delay in PBGC's response to a non-frivolous argument …
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
al of any foreign country or a corporation or other organization incorporated or organized under the laws of any foreign country.
Back to Citation
28. Section 4262(k) of ERISA includes rules that are parallel to section 432(k) of the Code. Under section 9704(d)(3) of ARP, the Secretary of the Treasury has interpretive…
87 FR 74968 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 7, 2022
… at URA is greater than—
From—
To—
2024
745
745
3,146
3,146
2025
762
762
3,218
3,218
2026
779
779
3,292
3,292
2027
797
797
3,368
3,368
2028
816
816
3,445
3,445
2029
834
834
3,524
3,524
2030
854
854
3,605
3,605
2031
873
873
3,688
3,688
2032
893
893
3,773
3,773
2033 or later
914
914
3,860
3,860
1
Applicable tables for va…
PBGCRegulationsAug 8, 2022related by meaning
(g) (g) If any provision in this part is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision will be construed so as to continue to give the maximum effect to the provision permitted by law, unless such holding will be one…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…nthly benefit at URA is—
From—
To—
2024
745
745
3,146
3,146
2025
762
762
3,218
3,218
2026
779
779
3,292
3,292
2027
797
797
3,368
3,368
2028
816
816
3,445
3,445
2029
834
834
3,524
3,524
2030
854
854
3,605
3,605
2031
873
873
3,688
3,688
2032
893
893
3,773
3,773
2033 or later
914
914
3,860
3,860
1
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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.
PBGCRegulationsOct 15, 2018related by meaning
(e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
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…
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…
PBGCRegulationsJan 1, 2017
… 57 .074 .145 .212 .276 .338 .399 .453 .507 58 .076 .149 .218 .284 .348 .411 .467 59 .078 153 .224 .292 .358 .423 60 .080 .157 .230 .300 .368 61 .082 .161 .236 .308 62 .084 .165 .242 63 .086 .169 64 .088 1 At last birthday. 2 If the benefit is payable for less than 1 yr, the appropriate factor is obtained by multiplyin…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
… Number of plans 29
Flat-rate premium 15,865
Mid-size:
Number of plans 280
Flat-rate premium 751,292
Large:
Number of plans 1,134
Flat-rate premium 91,950,881
Single:
Small:
Number of plans 16,027
Flat-rate premium 11,157,676
Variable-rate premium 14,384,475
Mid-size:
Number of plans 4,459
Flat-rate premium 3…