90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
the plan termination.
15. Amend § 4041.25 by revising paragraph (a) to read as follows:
§ 4041.25
Standard termination notice.
(a)
Notice requirement. The plan administrator must file with PBGC a standard termination notice, consisting of PBGC Form 500, completed in accordance with the instructions thereto, on or befor…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
…within 30 days after the last distribution date for any affected party. The proposed rule revised § 4041.29(b) and paragraph (d)(2) of § 4041.30 (requests for deadline extensions) only to account for the proposed changes to § 4041.29(a).
One commenter expressed support for the additional time to file a Form 501 in § 40…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
the plan termination.
15. Amend § 4041.25 by revising paragraph (a) to read as follows:
§ 4041.25
Standard termination notice.
(a)
Notice requirement. The plan administrator must file with PBGC a standard termination notice, consisting of PBGC Form 500, completed in accordance with the instructions thereto, on or befor…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
…n was made after the applicable deadline and before the due date of the 4010 filing.
* * * * *
PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS
13. The authority citation for part 4041 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341, 1344, 1350.
14. Revise § 4041.29 to read as follows:
§ 4041.29
Post-…
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, 2026★ strong match
filed in accordance with § 4041.29 of this chapter, the information penalty generally assessed is not more than $100 times the number of distributees. (2) If a standard termination notice has not been filed before the distribution of benefit liabilities in accordance with § 4041.25 of this chapter, the information pena…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
Subpart B—Post-Event Notice of Reportable Events
4043.20
Post-event filing obligation.
4043.21
Tax disqualification and Title I noncompliance.
4043.22 Amendment decreasing benefits payable.
4043.23
Active participant reduction.
4043.24
Termination or partial termination.
4043.25
Failure to make required minimum funding…
PBGCRegulationsJan 1, 2017
…GC will issue a notice of noncompliance within the 60-day (or extended) time period prescribed by § 4041.26(a) whenever it determines that—
(a)(1)(i) (i) The plan administrator failed to issue the notice of intent to terminate to all affected parties (other than the PBGC) in accordance with § 4041.23;
(a)(1)(ii) (ii) T…
PBGCRegulationsSep 15, 2025★ strong match
(b) (b) Penalty considerations. If a standard termination notice is filed in accordance with § 4041.25(a)(1), PBGC may assess a penalty for a late filing under paragraph (a) of this section only if the required information is filed more than 90 days after the distribution deadline (including extensions) under § 4041.28…
PBGCRegulationsJan 1, 2017
If a plan administrator receives a distribution notice from the PBGC pursuant to § 4041.47 and neither the plan administrator nor the PBGC makes the finding described in § 4041.49(b) or (d), the plan administrator must distribute plan assets in accordance with § 4041.28 and file a post-distribution certification in acc…
PBGCRegulationsJan 1, 2017
…means benefit liabilities determined as of the termination date (taking into account the rules in § 4041.8(a)). Proposed termination date means the date specified as such by the plan administrator in the notice of intent to terminate or, if later, in the standard or distress termination notice. Residual assets means th…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCRegulationsSep 26, 2025
… a notice of intent to terminate to all affected parties (other than the PBGC) in accordance with § 4041.23;
(a)(2) (2) Issues notices of plan benefits to all affected parties entitled to plan benefits in accordance with § 4041.24;
(a)(3) (3) Files a standard termination notice with the PBGC in accordance with § 4041.2…
PBGCRegulationsJan 1, 2017
…(a) Notices of benefit distribution. When a distribution notice is issued by the PBGC pursuant to § 4041.47, the plan administrator must issue notices of benefit distribution in accordance with the rules regarding notices of plan benefits in § 4041.24, except that—
(a)(1) (1) The deadline for issuing the notices of ben…
90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Sep 26, 2025
…9320) that made improvements to its regulation on termination of single-employer plans (29 CFR part 4041). PBGC explained in the preamble of the final rule that it was amending the criteria majority owners must meet to waive their benefits by modifying its application of the constructive ownership rules.[1]
The alterna…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017
…) Failure to qualify for distress termination. In any case where the PBGC determines, pursuant to § 4041.44(c) or § 4041.46(c)(1), that the requirements for a distress termination are not satisfied—
(d)(1) (1) The prohibitions in paragraph (b) of this section, other than those in paragraph (b)(1), will cease to apply—
…
PBGCRegulationsJan 1, 2017
(a) (a) Request for Information
(a)(1) (1) In general. If a notice of intent to terminate under § 4041.43 is issued with respect to a plan, an affected party may make a request to the plan administrator for information submitted to PBGC under sections 4041(a)(2) and 4041(c)(2) of ERISA and §§ 4041.43 and 4041.45.
(a)(2…
76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 PBGCProposed Rules (FR)Proposed Oct 31, 2011
…lity experience (
e.g.,
the applicable mortality table provided under Code section 417(e)(3)). PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS
6. The authority citation for part 4041 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341, 1344, 1350.
7. In § 4041.2, amend the first paragraph by removing the…