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41 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    ns read as follows: § 4901.24 Special rules for trade secrets and confidential commercial or financial information submitted to PBGC. (a) Application. To the extent permitted by law, this section applies to a request for disclosure of a record that contains information that has been designated by the submitter in good …
  2. 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…
  3. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    285.11. As with the PBGC's current debt collection regulation, the proposed regulation would apply 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…
  4. 87 FR 43991 — Examination and Copying of PBGC Records
    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…
  5. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010related by meaning
    705, 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 U.S.C. 4108, governing the collection of training expenses. (5) To the extent that provisions of laws, other regulations, and PBGC enforcement policies diffe…
  6. 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…
  7. 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…
  8. 29 C.F.R. § 4044.58 — Tables used to determine expected retirement age.
    PBGCRegulationsJan 1, 2026
    …9 969 4,092 4,092 2034 990 990 4,182 4,182 2035 1,012 1,012 4,274 4,274 2036 or later 1,034 1,034 4,368 4,368 1 Applicable tables for valuation dates before 2026 are available on PBGC's website (www.pbgc.gov). 2 Table II-A. 3 Table II-B. 4 Table II-C.
  9. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    …9 969 4,092 4,092 2034 990 990 4,182 4,182 2035 1,012 1,012 4,274 4,274 2036 or later 1,034 1,034 4,368 4,368 1  Applicable tables for valuation dates before 2026 are available on PBGC's website ( www.pbgc.gov). 2  Table II-A. 3  Table II-B. 4  Table II-C. * * * * * Joseph Krettek, Assistant General Counsel, Pension Be…
  10. 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…
  11. 29 C.F.R. § 4281.3(d) — Filing and issuance rules.
    PBGCRegulationsJul 1, 2019related by meaning
    (d) (d) Where to file. Filings with PBGC under this part must be made as described in § 4000.4 of this chapter.
  12. 87 FR 74968 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 7, 2022
    …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 valuation dates before 2023…
  13. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …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
  14. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    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…
  15. 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…
  16. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    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.
  17. 29 C.F.R. § 4905.6 — Penalty.
    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.
  18. 29 C.F.R. § 4903.2(b)(4) — What do these regulations cover?
    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 …
  19. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    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…
  20. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    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…