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…
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…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
EFFECTIVE DATE OF THE FINAL RULE] records under:
(1) Section 552(b)(2) of FOIA, dealing in general with internal agency personnel rules and practices; (2) Section 552(b)(4) of FOIA, dealing in general with trade secrets and commercial and financial information;
(3) Section 552(b)(5) of FOIA, dealing in general with int…
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…
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 25, 2022related by meaning
Citation
11.
See 52 FR 30662 (August 17, 1987).
Back to Citation
12.
The 16 percent accounts for benefits, per OMB Guidelines.
Back to Citation
13. The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
82 FR 60308 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 20, 2017
…
2025
742
742
3,134
3,134
2026
759
759
3,206
3,206
2027
777
777
3,280
3,280
2028 or later
794
794
3,355
3,355
1
Table II-A.
2
Table II-B.
3
Table II-C.
* * * * *
Issued in Washington, DC, by:
Daniel S. Liebman,
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
nd 4233 as follows:
PART 4001—TERMINOLOGY
1. The authority citation for part 4001 continues to read as follows:
Authority:
29 U.S.C. 1301, 1302(b)(3). 2. Amend § 4001.2 by adding in alphabetical order definitions for “U.S. entity” and “Ultimate parent” to read as follows:
§ 4001.2
Definitions
* * * * *
U.S. entity
mean…
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…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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…
PBGCFinal Rules (FR)Nov 5, 2010related by meaning
and 31 CFR 285.11.
As with PBGC's current debt collection regulation, the final regulation applies to collection of debts to PBGC by employers (
e.g., unpaid premium, penalty and interest under part 4007, information penalties under part 4071, and employer liability under part 4062) and to the recovery of benefit overp…
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
… as of the date of plan termination 2 1 2 3 4 5 6 7 8 9 10 45 0.060 0.117 0.170 0.220 0.268 0.315 0.355 0.395 0.435 0.475 46 .061 .119 .173 .224 .273 .321 .362 .403 .444 .485 47 .062 .121 .176 .228 .278 .327 .369 .411 .453 .495 48 .063 .123 .179 .232 .283 .333 .376 .419 .462 .505 49 .064 .125 .182 .236 .288 .339 .383 .…
PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will PBGCPBGC Opinion LettersFeb 6, 2001
…28,176]
[$32,956]
1/15/ 99
[$62,569]
[$71,692]
4/15/ 99
[$80,294]
[$90,170]
7/15/ 99
[$80,294]
[$88,355]
9/15/ 99
[$76,780]
[$83,325]
10/15/ 99
[$80,294]
[$86,557]
1/15/ 2000
[$80,294]
[$84,795]
4/15/ 2000
[$160,294]
[$165,870]
7/15/ 2000
[$160,294]
[$162,530]
9/15/ 2000
[$319,995]
[$319,995]
Total:
[$1,186, 245]
Once …
PBGCRegulationsSep 1, 2017related by meaning
(a)(11)(vii) (vii) That unless prohibited by contract or statute, amounts paid on or deducted for the debt which are later waived or found not owed to the United States will be promptly refunded to the employee; and
(a)(11)(viii) (viii) That proceedings with respect to such debt are governed by 5 U.S.C. 5514 and 31 U.S…
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…