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33 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    iability. The forms are available on PBGC's website at https://www.pbgc.gov/​prac/​reporting-and-disclosure/​erisa-section-4062-e. Back to Citation 9.  29 CFR 4001.2 provides that “controlled group” means, in connection with any person, a group consisting of such person and all other persons under common control with s…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    (3), 1413. 40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows: § 4233.3 Application filing requirements. * * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
  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. 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. PBGC Tech. Update 25-1 — Premium Filing Due Date Change for 2025 Plan Years
    PBGCPBGC Technical UpdatesSep 15, 2025
    …that section does not reflect the due dates for 2025. The premium due dates (as required by section 502 of BBA 2015) will be incorporated into the 2025 Comprehensive Premium Filing Instructions, which will be posted in the near future. Possible Repeal of BBA 2015, Section 502 For the past eight years, the President’s B…
  6. 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…
  7. 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…
  8. 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…
  9. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    o comments on this point. Based on its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. All or virtually all of the effect…
  10. 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…
  11. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
    sed rule. On the basis of its proposed definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed rule would not have a significant economic impact on a substantial number of small entities. All or virtually all of the ef…
  12. 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.
  13. 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…
  14. 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…
  15. 29 C.F.R. § 4002.6(a) — Conflict of interest.
    PBGCRegulationsSep 12, 2017
    …S.C. 208 or section 4002(j) of ERISA or the appearance of the loss of impartiality under 5 CFR 2635.502.
  16. 29 C.F.R. § 4907.170(f) — Compliance procedures.
    PBGCRegulationsJan 1, 2017
    … is subject to the Architectural Barriers Act of 1968, as amended (42 U.S.C. 4151-4157), or section 502 of the Rehabilitation Act of 1973, as amended (29 U.S.C. 792), is not readily accessible to and usable by handicapped persons.
  17. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010related by meaning
    ry action” under Executive Order 12866. Regulatory Flexibility Act PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final regulation will not have a significant economic impact on a substantial number of small entities. The final rule is limited to…
  18. 82 FR 42733 — Bylaws of the Pension Benefit Guaranty Corporation
    PBGCFinal Rules (FR)Sep 12, 2017
    …S.C. 208 or section 4002(j) of ERISA or the appearance of the loss of impartiality under 5 CFR 2635.502. (b) Disqualification. A Board Member and the Director must notify the Board Members of disqualification in any decision or activity based on a conflict of interest under paragraph (a) of this section. To the extent …
  19. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022related by meaning
    al of any foreign country or a corporation or other organization incorporated or organized under the laws of any foreign country. Back to Citation 28.  Section 4262(k) of ERISA includes rules that are parallel to section 432(k) of the Code. Under section 9704(d)(3) of ARP, the Secretary of the Treasury has interpretive…
  20. 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…