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49 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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
    … payable. When a plan terminates, a termination date must be established in accordance with section 4048 of ERISA. If the plan is underfunded and terminates in a distress or involuntary termination, the termination date is the date agreed upon by the plan administrator and PBGC or, if they do not agree, the date set by…
  3. 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…
  4. 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…
  5. 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…
  6. 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…
  7. 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 …
  8. PBGCCode / StatuteJan 22, 2002
    (a) (a) For purposes of this subchapter the termination date of a single-employer plan is— (a)(1) (1) in the case of a plan terminated in a standard termination in accordance with the provisions of section 1341(b) of this title, the termination date proposed in the notice provided under section 1341(a)(2) of this title…
  9. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …d. § 4006.7 [Amended] 8. In § 4006.7, paragraph (b) is amended by removing the words “under section 4048 of ERISA”. PART 4007—PAYMENT OF PREMIUMS 9. The authority citation for part 4007 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1303(A), 1306, 1307. § 4007.2 [Amended] 10. In § 4007.2: a. Paragraph (…
  10. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …d. § 4006.7 [Amended] 8. In § 4006.7, paragraph (b) is amended by removing the words “under section 4048 of ERISA”. PART 4007—PAYMENT OF PREMIUMS 9. The authority citation for part 4007 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1303(A), 1306, 1307. § 4007.2 [Amended] 10. In § 4007.2: a. Paragraph (…
  11. 29 C.F.R. § 4001.2(3) — Definitions.
    PBGCRegulationsJul 8, 2024
    … date and the date of distribution. Termination date means the date established pursuant to section 4048(a) of ERISA. Title IV benefit means the guaranteed benefit plus any additional benefits to which plan assets are allocated pursuant to section 4044 of ERISA and part 4044 of this chapter.
  12. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  14. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    han written certifications, such as e-certifications, in the future. C. Reportable Events and Certain Other Notification Requirements—29 CFR Part 4043 Plan administrators and contributing sponsors are responsible for notifying PBGC of a reportable event under section 4043 of ERISA or a failure to make certain required …
  15. 29 C.F.R. § 4043.25(b) — Failure to make required minimum funding payment.
    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.
  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. 29 C.F.R. § 4043.24(b) — Termination or partial termination.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  18. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  19. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
  20. PBGC Op. Ltr. 2001-2 — Multiemployer plan status
    PBGCPBGC Opinion LettersMar 16, 2001
    …1(a )( 15) § 4005 ( a) § 400 5( e) § 400 5( f) § 4006 ( a) § 4022 § 40 22A § 4041 § 4041 A § 4042 § 4048( b) § 4061 § 4063 § 4209(c) §4 2 19 (c ) § 4232 § 4245( f) § 4261 §4 2 8 1(d ) § 4303 29 C . F. R . § 40 41A . 21 [ PBGC Le tterh ead] M ar c h 1 6, 2001 Ro bert Ri d eou t sh ared w i th m e you r Feb ru ary 6 l et…