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1. 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
   …cular cases and promote the equitable and rational interpretation and application of title IV. PART 4063—WITHDRAWAL LIABILITY; PLANS UNDER MULTIPLE CONTROLLED GROUPS 9. The authority citation for part 4063 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). 10. In section 4063.1, paragraph (a) is amended by …
2. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
   PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
   nt that they (1) fall within the provisions of section 4062(e) or 4063(a) and (2) are timely reported to PBGC as required under ERISA section 4063(a). One commenter expressed satisfaction with this provision; two others raised issues about the interplay of this event and a section 4062(e) event, suggesting, for example…
3. ERISA § 4063(a) (29 U.S.C. § 1363) — Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
   PBGCCode / StatuteJan 6, 2017
   (a) (a) Single-employer plans with two or more contributing sponsors Except as provided in subsection (d), the plan administrator of a single-employer plan which has two or more contributing sponsors at least two of whom are not under common control— The corporation shall, as soon as practicable thereafter, determine w…
4. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Feb 4, 2020★ strong match
   ly reported under section 4062(e) and/or 4063(a) of ERISA [8] before the filing of a notice is due under § 4043.23. Inability To Pay Benefits When Due In general, a reportable event occurs under § 4043.26 of the reportable events regulation when a plan fails to make a benefit payment timely or when a plan's liquid asse…
5. 29 C.F.R. § 4062.9(b)(1)(ii)(D) — Arrangements for satisfying liability.
   PBGCRegulationsJan 1, 2017★ strong match
   …red payment or other terms for the satisfaction of any portion of the liability under section 4062, 4063, or 4064 of ERISA at any time by filing a written request. The request must include the information specified in § 4062.6(b), except that— (b)(2)(i) (i) If the request is filed one year or more after the net worth r…
6. 29 C.F.R. § 4063.1(b) — Cross-references.
   PBGCRegulationsJan 1, 2017★ strong match
   …g the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
7. 29 C.F.R. § 4064.1(b) — Cross-references.
   PBGCRegulationsJan 1, 2017★ strong match
   …g the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
8. 29 C.F.R. § 4068.1 — Purpose; cross-references.
   PBGCRegulationsJan 1, 2017★ strong match
   …g the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064 of ERISA.
9. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
   PBGCFinal Rules (FR)Sep 11, 2015★ strong match
   …garded to the extent that it— (1) Is attributable to an event described in ERISA section 4062(e) or 4063(a), and (2) Is timely reported to PBGC under ERISA section 4063(a). (d) Waivers —(1) Small plan.
10. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
    …als Proposed § 4071.13 covers noncompliance with the reporting requirements of sections 4062(e) and 4063 of ERISA, applicable to single-employer plans. Section 4062(e) requires the submission of notices to PBGC following a substantial cessation of operations. Section 4063 requires notice to PBGC following the withdrawa…
11. 29 C.F.R. § 4068.4 — Lien.
    PBGCRegulationsJan 1, 2017★ strong match
    If any person liable to the PBGC under section 4062, 4063, or 4064 of ERISA fails or refuses to pay the full amount of such liability within the time specified in the demand letter issued under § 4068.3, the PBGC shall have a lien in the amount of the liability, including interest, arising as of the plan's termination …
12. 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…
13. 29 C.F.R. § 4062.10(c) — Method and date of filing; where to file.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
14. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019
    …r § 4043.23 would be disregarded if the reduction was already reported under section 4062(e) and/or 4063(a) of ERISA. The current regulation provides that a reduction in the number of active participants may be disregarded if the reduction is timely reported to PBGC under section 4063(a) of ERISA but does not specify w…
15. 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…
16. 29 C.F.R. § 4062.8(b) — Liability pursuant to section 4062(e).
    PBGCRegulationsJan 1, 2017
    …2(e) event has occurred, and the PBGC will determine the amount of employer liability under section 4063(b) of ERISA. The numerator described in paragraph (a)(1) of this section is 5,000 and the denominator described in paragraph (a)(2) of this section is 20,000. Therefore, the amount of liability under section 4063(b)…
17. 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…
18. 29 C.F.R. § 4043.23(c) — Active participant reduction.
    PBGCRegulationsJun 24, 2020
    …rded to the extent that it— (c)(1) (1) Is attributable to an event described in sections 4062(e) or 4063(a) of ERISA, and (c)(2) (2) Is timely reported to PBGC under section 4062(e) and/or section 4063(a) of ERISA before the due date of the notice required by paragraph (a) of this section.
19. 29 C.F.R. § 4062.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017
    …ate, determination of the liability incurred with respect to multiple employer plans under sections 4063 and 4064 of ERISA. This part also sets forth rules for determining the amount of liability incurred under section 4063 of ERISA pursuant to the occurrence of a cessation of operations as described by section 4062(e)…
20. 29 C.F.R. § 4062.3(b) — Amount and payment of section 4062(b) liability.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Payment of liability. Section 4062(b) liability is due and payable as of the termination date, in cash or securities acceptable to the PBGC, except that, as provided in § 4062.9(c), the PBGC shall prescribe commercially reasonable terms for payment of so much of such liability as exceeds 30 percent of the colle…