80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015
r such plan year. Treasury has interpretative jurisdiction over the subject matter in section 305 of ERISA.
PBGC determination on reasonable measures. Under section 4233(b)(2) of ERISA, PBGC must determine, after consultation with the Participant and Plan Sponsor Advocate, that the plan sponsor has taken (or is taking …
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021
…go into effect during plan years beginning after December 31, 2014.[9] A special rule under section 305(g)(3)(B) of ERISA provides that a contribution increase is deemed to be required or made to enable the plan to meet the requirement of the funding improvement plan or rehabilitation plan, such that the contribution i…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
cal status must disregard:
(1)
Surcharge.
Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(2)
Contribution increase. Any contribution increase that goes into effect during plan years beginning after December 31, 2014, so that a plan may meet the requirements of a funding improvement pl…
83 FR 46642 — Mergers and Transfers Between Multiemployer Plans PBGCFinal Rules (FR)Sep 14, 2018
…GC suggested that plan sponsors must carefully consider how the various requirements under sections 305(e)(9) and 4231 would apply. For example, a critical and declining status plan could merge into a large, well-funded multiemployer plan. In such a case, to the extent any of the benefits previously provided by the cri…
PBGCFinal Rules (FR)Jul 8, 2022★ strong match
…c)(1) of the regulation provides that aplan that has elected to be in critical status under section 305(b)(4) of ERISA, but is not certified to be in critical status under section 305(b)(2), is not an eligible multiemployer plan. In response to a commenter, PBGC is further clarifying that a plan is an eligible multiemp…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
…tion of PBGC's multiemployer insurance program. Section 201 of MPRA amended the rules under section 305 of ERISA to add a new “critical and declining” status for financially troubled multiemployer plans (described below in the discussion of “multiemployer facilitated mergers under MPRA”). Generally, a plan is in critic…
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…
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…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
e on the applicability and enforcement of ERISA section 4062(e). PBGC is currently giving careful consideration to the comments on that proposed rule. Back to Citation
32.
Such “non-statutory” contributions are not taken into account under ERISA section 303(k) and Code section 430(k), dealing with liens that arise bec…
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 …
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…
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015
…ISA before MPRA's changes, see the preamble to the interim final rule.
Back to Citation
4. Section 305(b)(6) provides that a plan is in critical and declining status if (1) it satisfies the criteria for critical status under section 305(b)(2), and (2) it is projected to become insolvent within the meaning of section 4…
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…
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…
PBGCFinal Rules (FR)Jul 12, 2021
020, 2021, or 2022.
(2) A plan with a suspension of benefits approved under section 305(e)(9) of ERISA as of the date ARP became law (March 11, 2021). (3) A plan certified to be in critical status (within the meaning of section 305(b)(2) of ERISA) that has a modified funded percentage of less than 40 percent and a rati…
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
ability and enforcement of section 4062(e). The provisions on applicability provide guidance on the kinds of events section 4062(e) applies to (
i.e., on what a “section 4062(e) event” is). The enforcement provisions describe PBGC's section 4062(e) investigatory program, provide rules for notifying PBGC of section 4062…
PBGCRegulationsJan 22, 2018related by meaning
(c) (c) Place, method and date of filing; time periods.
(c)(1) (1) For rules about where to file, see § 4000.4 of this chapter.
(c)(2) (2) For rules about permissible methods of filing with PBGC under this subpart, see subpart A of part 4000 of this chapter.
(c)(3) (3) For rules about the date that a submission under t…
PBGCRegulationsJan 1, 2017related by meaning
A PBGC employee who testifies or produces documents or other material in violation of a provision of this part of the regulations shall be subject to disciplinary action.
29 C.F.R. § 4211.4(b) — Contributions for purposes of the numerator and denominator of the allocation fractions. PBGCRegulationsFeb 8, 2021
… in endangered or critical status must disregard:
(b)(1) (1) Surcharge. Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(b)(2) (2) Contribution increase. Any increase in the contribution rate or other increase in contribution requirements that goes into effect during plan years beginni…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.