PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
paragraph (a);
c. Removing “Copies of informational” and adding in its place “Informational” in paragraph (b);
d. Revising paragraphs (c) and (d); and e. Removing “paragraph (a)(2)” and adding in its place “section 552(a)(2)” in paragraph (e).
The revisions read as follows:
§ 4901.4
Information maintained in electronic…
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…
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
gh the new employer's adoption of the original employer's plan (or the portion of the plan covering the affected operation).
Recordkeeping and Waivers PBGC proposes to require that employers and plan administrators preserve records about potential section 4062(e) events that tend to show whether a section 4062(e) event…
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
e appropriate. This proposed change will clarify that a plan sponsor may request review of PBGC's decision regarding an alternative allocation method. Partitions of Eligible Multiemployer Plans—29 CFR Part 4233
A multiemployer plan that is seeking partition must comply with the requirements set forth under PBGC's regul…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ion on small entities, using the proposed definition discussed in this section.
List of Subjects
29 CFR Part 4071
Penalties
29 CFR Part 4302
Penalties In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4071 and 4302 as follows.
1. Revise part 4071 to read as follows:
PART 4071—PENALTIES FOR FAILURE …
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
ebtor's spouse may claim his or her share of a joint income tax refund by filing Form 8379 with the Internal Revenue Service (see
http://www.irs.gov); (14) How the debtor may exercise other rights and remedies, if any, available to the debtor under statutory or regulatory authority under which the debt arose.
(15) That…
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
le under the rules in this subpart, are likely to exceed $250, PBGC may require advance payment of the entire fee or assurance of payment, as follows: (i) Where the requester has a history of prompt payment of fees under this part, PBGC will notify the requester of the likely cost and obtain satisfactory assurance of f…
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…
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
…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, 2017related by meaning
(b)(4) (4) Nothing in this part precludes the use of other statutory or regulatory authority to collect or dispose of any debt. See, for example, 5 U.S.C. 5705, Advancements and Deductions, which authorizes PBGC to recover travel advances by offset of up to 100 percent of a Federal employee's accrued pay. See, also, 5 …
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…
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…
PBGCPBGC Opinion LettersMar 16, 2001
1
Th e M u lti em plo yer Pen si o n Plan Am en d m en ts Ac t o f 1 980 ( “ M PPAA” ) , P. L. 96- 364, 94 Stat . 1 208
( 1 980 ) , am en d ed se c ti o n 4001 ( a) ( 3) o f ERI SA to d ef i n e “ m u lti em ployer plan ” as a pl an
20 0 1-2
§4 0 0 1(a )(3 )
§4 0 0 1(a )( 15)
§ 4005 ( a)
§ 400 5( e)
§ 400 5( f)
§ 4006 …
87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Oct 14, 2022
… of Impact in Years 11-20 (3% Interest)
340
640
1,240
PV of Impact in Years 11-20 (7% Interest)
193
364
706
Estimated Present Value Impact Years 1-20 ($ Millions)
(a) % of Plans Switching to 4044 Rates
5%
10%
20%
(b) % of Dispute Resolutions for Plans Using 4044 Rates
2%
5%
10%
Nominal Value of Impact in Years 1-20
$80…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Part 4068 of this chapter includes rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Part 4068 of this chapter includes rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
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…