PBGCRegulationsJan 1, 2017
…a 70-percent contribution decline. An employer that has incurred a partial withdrawal under section 4205(a)(1) of ERISA shall have no obligation to make payments with respect to that partial withdrawal (other than delinquent payments) for plan years beginning after the second consecutive plan year in which the conditio…
PBGCCode / StatuteJan 6, 2017
(a) (a) Determinative factors Except as otherwise provided in this section, there is a partial withdrawal by an employer from a plan on the last day of a plan year if for such plan year—
(a)(1) (1) there is a 70-percent contribution decline, or
(a)(2) (2) there is a partial cessation of the employer's contribution obli…
PBGCRegulationsJan 1, 2017
…ecline. The plan sponsor shall determine whether there is a partial withdrawal described in section 4205(a)(1) of ERISA (relating to a 70-percent contribution decline) in accordance with the rules in section 4205 of ERISA and section 108 of the Multiemployer Act, as modified by the rules in this paragraph, and shall de…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
PBGCRegulationsSep 15, 2025related by meaning
(f) (f) Disclosure of information. Any party submitting information pursuant to this section may include a statement of whether any of the information is of a nature that its disclosure may not be required under the Freedom of Information Act, 5 U.S.C. 552. The statement should specify the information that may not be s…
PBGCRegulationsJan 1, 2017★ strong match
…this part:
(b)(1) (1) Section 4203 (b)(1)(B)(ii).
(b)(2) (2) Section 4203(c)(4).
(b)(3) (3) Section 4205(c)(1).
(b)(4) (4) Section 4205(d).
(b)(5) (5) Section 4209(b).
(b)(6) (6) Section 4210(b)(2).
(b)(7) (7) Section 4211(c)(1).
(b)(8) (8) Section 4211(c)(4)(D).
(b)(9) (9) Section 4211(d)(1).
(b)(10) (10) Section 4211…
PBGCPBGC Opinion LettersJul 7, 1993
Pension Benefit Guaranty Corporation
93-2
July 7, 1993
RE FE RE NC E:
[*1] 4205(a)( 1) Parti al Withdrawal s. Cont ribut ion Decli ne.
>4205( b)( 1)>
>4206( a)( 2)( A)>
OP INI ON :
I wri te i n res ponse t o your let ter reque sti ng gu idanc e on t he cal cula ti on of
partial wi thdrawal li abilit y foll owing
a
70-p…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
Removed]
26. Remove § 4203.6.
PART 4204—VARIANCES FOR SALE OF ASSETS
27. The authority citation for part 4204 continues to read as follows:
Authority: 29 U.S.C. 1302(b)(3), 1384(c).
§ 4204.11
[Amended]
28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”.
§ …
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due.
(2) If a contributing spo…
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…
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) Method of filing. The PBGC applies the rules in subpart A of part 4000 of this chapter to determine permissible methods of filing with the PBGC under this part.
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
n or a record that PBGC has reason to believe contains such information, unless one of the following applies:
(1) Access to the information is denied. (2) The information has been published or officially made available to the public.
(3) Disclosure of the information is required by law other than FOIA.
(4) The designat…
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) Method of filing. The PBGC applies the rules in subpart A of part 4000 of this chapter to determine permissible methods of filing with the PBGC under this part.
PBGCPBGC Opinion LettersAug 18, 1995
… 1995
RE FE RE NC E:
[*1] 4203(b) Co mplete W ithdrawal. Building & Construction Industry Exemption
4205(a)(1) Parti al Withdrawal s. Cont ribut ion Decli ne
4205(a)(2) P artial W ithdrawals. Partial Cessati on
>4205( b)( 2)( A)>
>4208( d)( 1)>
OP INI ON :
Th is
is in res pons e t o you r l ett er r eque st in g t he o…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
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…
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…
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 …
PBGCRegulationsJan 1, 2017
…l withdrawal liability payments) of ERISA, for a subsequent partial withdrawal described in section 4205(a)(1) of ERISA (relating to a 70-percent contribution decline) shall be modified in accordance with the rules in this paragraph.
(b)(1) (1) Definition of “3-year testing period. ” For purposes of sections 4206(a) an…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 6, 2025related by meaning
(c) (c) Federal Civilian or Contract Employment
(c)(1) (1) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(5), PBGC hereby exempts the system of records entitled “PBGC-17, Office of Inspector General Investigative File System” from the provisions of 5 U.S.C. 552a(c)(3), (d)(1) through (4), (e)(1), (e)(4)(G) …