PBGCCode / StatuteJan 24, 2020
(a) (a) Plans covered Except as provided in subsection (b), this subchapter applies to any plan (including a successor plan) which, for a plan year— For purposes of this subchapter, a successor plan is considered to be a continuation of a predecessor plan. For this purpose, unless otherwise specifically indicated in th…
PBGCPBGC Opinion LettersMay 20, 1998
…1, et seq . Yo u asser t that the P lan is a go vernm ental p lan that is ex emp t u
nd
er ERI SA §
4021(b )(2).
For the r easons di scuss ed below,
on
the basi s of t he inf ormation t hat y ou provided, we conclude t hat t he Plan
is not a governmental plan.
n1
Our
refer ences
to t he "Reque st" incl ude you r le tt …
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
… amended by removing the words “section 4022(b)(5)(A)” and adding in their place the words “section 4021(d)”.
6. Part 4043 is revised to read as follows:
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
Subpart A—General Provisions
4043.1
Purpose and scope.
4043.2
Definitions.
4043.3
Requirement …
PBGCProposed Rules (FR)Proposed Sep 20, 2016
…s of section 404 of ERISA.
Back to Citation
17. These are plans that would be described in section 4021 of ERISA but for section 4021(b)(1), (5), (12), and (13) of ERISA and that could transfer benefits to PBGC in money (even if stock were used for other purposes) including plans described in section 403(b) of the Cod…
PBGCFinal Rules (FR)Dec 22, 2017
…es to a plan only if it is a single-employer defined benefit plan that—
(1) Is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA and
(2) Terminates in a standard termination or in a distress termination described in section 4041(c)(3)(B)(i) or (ii) of ERISA (“sufficient distress…
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
PLANS
18. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.11
[Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”.
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
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…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010★ strong match
…in the context of the exemption from Title IV coverage for governmental plans [under] ERISA section 4021(b)(2) * * * because doing so would frustrate the intent of Congress in providing the exemption.” The opinion letter quoted from the
Rose
case, sanctioning that approach on the basis that “the status of the entity wh…
PBGCPBGC Opinion LettersFeb 17, 1998
…ome Securit y Act of 1974, as amended
("ERISA "),
and is not excluded from coverage und
er ERI
SA § 4021(b)(13) as a plan mainta ined by a profess ional
service employer.
After
thorough re view and an alysis,
for t he reasons discus sed
below, the PBG C sustains i ts ini tial det ermination and
concludes
that *
* * is …
PBGCPBGC Opinion LettersJul 8, 1996
Pension Benefit Guaranty Corporation
96-3
July 8, 1996
RE FE RE NC E:
[*1] § 4021(b)(2)
OP INI ON :
I
write i n response to your lett ers regarding coverage of the
above-ref erenced Plan
under Titl e IV of the Employee
Retirement
Inco me S ecurity A ct of
1974, 29
U.S .C . § § 13 01- 146 1 ( 199 4) (" ERI SA" ). On J a…
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 …
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020
sted in section 4021(b)(1)-(13) of ERISA. If a question arises about whether a plan is covered under title IV, PBGC may make a coverage determination. As discussed in the proposed rule, the administrative review regulation provides that coverage determinations under section 4021 of ERISA are subject to different review…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019
sted in section 4021(b)(1)-(13) of ERISA. If a question arises about whether a plan is covered under title IV, PBGC may make a coverage determination. The current language in the administrative review regulation provides that coverage determinations under section 4021 of ERISA are subject to different review procedures…
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
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
PBGCRegulationsJan 22, 2018
… plan only if it is a single-employer defined benefit plan that—
(a)(1) (1) Is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA and
(a)(2) (2) Terminates in a standard termination or in a distress termination described in section 4041(c)(3)(B)(i) or (ii) of ERISA (“sufficient d…
PBGCRegulationsJan 22, 2018
(a)(2) (2) That is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA other than paragraph (1), (5), (12), or (13), including a plan described in section 403(b) of the Code under which benefits are provided through custodial accounts described in section 403(b)(7) of the Code;
(a…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCRegulationsJan 22, 2018
… plan only if it is a single-employer defined benefit plan that—
(a)(1) (1) Is described in section 4021(a) of ERISA and not in any paragraph of section 4021(b) of ERISA other than paragraph (13), and
(a)(2) (2) Terminates and closes out with sufficient assets to satisfy all liabilities with respect to employees and th…