Search the Pension Law Library

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. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
   PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
   re harm than is typically associated with noncompliance with information requirements, whether or not any harm is in fact caused. (c) Repeat offender. The filer has a previous instance of noncompliance with respect to an information requirement subject to section 4071 of ERISA that applied to the filer. (d) Willfulness…
3. 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…
4. 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…
5. 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…
6. 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…
7. 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…
8. 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.
9. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
   PBGCRegulationsJan 1, 2017
   …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
10. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
11. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
12. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
13. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res ponse t o your reque st for the opini on of the Pension Benefit Guaranty Corporation ("PBG C"). Your fir st r equest c oncerns a par ticu lar applicat ion of t he princ iples…
14. 29 C.F.R. § 4902.11(c) — Specific exemptions: Office of Inspector General Investigative File System.
    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) …
15. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
16. 29 C.F.R. § 4903.5(a)(11)(vii) — What notice will PBGC send to a debtor when collecting a debt owed to PBGC?
    PBGCRegulationsSep 1, 2017related by meaning
    (a)(11)(vii) (vii) That unless prohibited by contract or statute, amounts paid on or deducted for the debt which are later waived or found not owed to the United States will be promptly refunded to the employee; and (a)(11)(viii) (viii) That proceedings with respect to such debt are governed by 5 U.S.C. 5514 and 31 U.S…
17. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
18. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017related by meaning
    17-11. The adjusted maximum amounts are $2,097 for section 4071 penalties and $279 for section 4302 penalties. Compliance With Regulatory Requirements The Office of Management and Budget has determined that this rule is not a “significant regulatory action” under Executive Order 12866 and therefore not subject to their…
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. § 4221.13(b) — Filing and issuance rules.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Where to file. See § 4000.4 of this chapter for information on where to file.