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Go to I.R.C. § 4065 (not yet in the library — opens the official source)
43 documents · 0.03sAllIRCERISAPBGCJoint Board
  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
    ability and enforcement of section 4062(e). The provisions on applicability provide guidance on the kinds of events section 4062(e) applies to ( i.e., on what a “section 4062(e) event” is). The enforcement provisions describe PBGC's section 4062(e) investigatory program, provide rules for notifying PBGC of section 4062…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    …is required for a change in a plan's controlled group, as described in § 4043.29(a). * * * * * PART 4065—ANNUAL REPORT 23. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 24. Amend § 4065.3 by removing “(Approved by the Office of Management an…
  3. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    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…
  4. 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…
  5. 29 C.F.R. § 4062.9(d) — Arrangements for satisfying liability.
    PBGCRegulationsJan 1, 2017related by meaning
    (d) (d) Interest. Interest on unpaid liability is calculated in accordance with § 4062.7(a).
  6. 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…
  7. 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…
  8. 29 C.F.R. § 4065.3(a) — Filing requirement.
    PBGCRegulationsSep 15, 2025
    (a) (a) The requirement to report the occurrence of a reportable event under section 4043 of ERISA in the Annual Report is waived.
  9. 29 C.F.R. § 4065.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017
    …he purpose of this part is to specify the form and content of the Annual Report required by section 4065 of ERISA. This part applies to all plans covered by title IV of ERISA.
  10. 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.
  11. ERISA § 4065 (29 U.S.C. § 1365) — Annual report of plan administrator
    PBGCCode / StatuteJan 6, 2017
    For each plan year for which section 1321 of this title applies to a plan, the plan administrator shall file with the corporation, on a form prescribed by the corporation, an annual report which identifies the plan and plan administrator and which includes— The report shall be filed within 6 months after the close of t…
  12. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
  13. 29 C.F.R. § 4065.2 — Definitions.
    PBGCRegulationsJan 1, 2017
    The following terms are defined in § 4001.2 of this chapter: ERISA, IRS, PBGC, and plan.
  14. 29 C.F.R. § 4262.2 — Definitions.
    PBGCRegulationsAug 8, 2022
    …ort of Employee Benefit Plan required to be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6058(a) and 6059(b) of the Code. Merged plan means merged plan as defined in § 4231.2 of this chapter. Merger means merger as defined in § 4231.2 of this chapter. SFA coverage period means the …
  15. 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 …
  16. 29 C.F.R. § 4063.1(b) — Cross-references.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Part 4068 of this chapter includes rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
  17. 29 C.F.R. § 4068.1 — Purpose; cross-references.
    PBGCRegulationsJan 1, 2017related by meaning
    This part contains rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064 of ERISA.
  18. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022★ strong match
    …ort of Employee Benefit Plan required to be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6058(a) and 6059(b) of the Code. Merged plan means merged plan as defined in § 4231.2 of this chapter. Merger means merger as defined in § 4231.2 of this chapter. SFA coverage period means the …
  19. 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.
  20. 29 C.F.R. § 4064.1(b) — Cross-references.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Part 4068 of this chapter includes rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.