PBGCFinal Rules (FR)Jun 6, 2024
A.43
[Amended]
10. Amend § 4041A.43 in paragraph (b)(1) by removing “§§ 4044.41 through 4044.57” and adding in its place “§§ 4044.41 through 4044.58”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS
11. The authority citation for part 4043 continues to read as follows:
Authority:
29 U.S.C. 1083(…
76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 PBGCFinal Rules (FR)Jun 14, 2011
…se he was not eligible to retire three or more years before the June 2008 bankruptcy filing date.
§ 4044.14 [Amended]
26. Amend § 4044.14 by removing “basic-type benefits that do not exceed the guarantee limits set forth in subpart B of part 4022 of this chapter” and adding in its place “guaranteed benefits”.
§ 4044.41…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
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…
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…
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
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…
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 Aug 18, 2023
7
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67
68
68
68
68
69
69
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70
Appendix A to Part 4044—[Removed and reserved]
11. Remove and reserve Appendix A.
Appendix B to Part 4044—[Amended] 12. Amend Appendix B to part 4044 by revising the heading to read “Appendix B to Part 4044—Historical Interest Rates Used to Value Benefits”.
Appendix C to Part 4044—[Re…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
ard carryover balances).
* * * * *
(d)
4010 funding target attainment percentage below 80 percent because of late election to waive a funding balance. If reporting is required solely under § 4010.4(a)(1), reporting is waived for a person (that would be a filer if not for the waiver) for an information year if, for the …
PBGCRegulationsJul 8, 2024
(b)(1) (1) Section 4044.41 sets forth the general provisions of subpart B and applies to all terminating single-employer plans. Sections 4044.51 through 4044.58 prescribe the benefit valuation rules for plans that are placed into trusteeship by PBGC, including (in §§ 4044.55 through 4044.58) the rules and procedures a …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Alternative method of compliance—Form 200 filed. If, with respect to the same failure, a filing is made in accordance with § 4043.81, that filing (while not considered to be submitted to PBGC pursuant to section 4043 of ERISA for purposes of section 4043(f) of ERISA) satisfies the requirements of this section.
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
a waiver because it does not wish to penalize filers that take reasonable and defensible (even if ultimately incorrect) legal positions.
C. PBGC Delay Under proposed §§ 4071.24 and 4302.24, PBGC generally will waive the portion of a penalty that accrues because of a delay in PBGC's response to a non-frivolous argument …
PBGCProposed Rules (FR)Proposed Oct 13, 2020related 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…
PBGCFinal Rules (FR)Dec 22, 2017
ng participants assumptions
means the actuarial assumptions prescribed in §§ 4044.51 through 4044.57 of this chapter with the following modifications: (1) The present value is determined as of the benefit determination date instead of the plan termination date.
(2) The mortality assumption is a fixed blend of 50 percen…
PBGCRegulationsJul 8, 2024
…been or will be placed into trusteeship by the PBGC shall value plan benefits in accordance with §§ 4044.51 through 4044.58.
(a)(2) (2) Non-trusteed plans. The plan administrator of a non-trusteed plan shall value plan benefits in accordance with §§ 4044.71 through 4044.75. If a plan is unable to satisfy all benefits a…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
…atus benefit.
PBGC missing participant assumptions
means the actuarial assumptions prescribed in §§ 4044.51 through 4044.57 of this chapter with the following modifications:
(1) The benefit transfer date is used instead of the termination date.
(2) The mortality assumption is a fixed blend of 50 percent of the healthy …