91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ault), and 4043.35 (insolvency or similar settlement) of this chapter and other reportable events that are not Category 1 events or Category 3 events. (3) Category 3 events are those described in §§ 4043.62 (advance notice of change in contributing sponsor or controlled group), 4043.63 (advance notice of liquidation), …
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
ally erroneous or has become materially outdated, the person must promptly file with PBGC the correct or updated information.
(d)
PBGC determinations. On the basis of information gleaned from an investigation or otherwise obtained, PBGC may determine that a section 4062(e) event has occurred and determine the amount of…
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…
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…
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…
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
ebtor's spouse may claim his or her share of a joint income tax refund by filing Form 8379 with the Internal Revenue Service (see
http://www.irs.gov); (14) How the debtor may exercise other rights and remedies, if any, available to the debtor under statutory or regulatory authority under which the debt arose.
(15) That…
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…
PBGCFinal Rules (FR)Jul 12, 2021
…inal agency action for purposes of judicial review under the Administrative Procedure Act (5 U.S.C. 704).
Payment of Special Financial Assistance
84 FR 67186 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 9, 2019
…ly benefit at URA
is greater than—
From—
To—
2021
672
672
2,839
2,839
2022
688
688
2,905
2,905
2023
704
704
2,971
2,971
2024
720
720
3,040
3,040
2025
736
736
3,110
3,110
2026
753
753
3,181
3,181
2027
771
771
3,254
3,254
2028
788
788
3,329
3,329
2029
806
806
3,406
3,406
2030 or later
825
825
3,484
3,484
1
Applicable ta…
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…
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…
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.
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…
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…
PBGCCode / StatuteJan 6, 2025
…ppointed under this section shall be subject to the same duties as those of a trustee under section 704 of title 11, and shall be, with respect to the plan, a fiduciary within the meaning of paragraph (21) of section 1002 of this title and under section 4975(e) of title 26 (except to the extent that the provisions of t…
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…
PBGCPBGC Opinion LettersDec 10, 2002
…s closed out at the time of termination, and must be reestablished a t restoration.
55 Fed. Reg. 42,704. A plan ordinarily is underfunded upon termination, and the sponsor makes
no contributions during the time it is terminated, resulting in even gre ater underfunding. As the
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
han written certifications, such as e-certifications, in the future.
C. Reportable Events and Certain Other Notification Requirements—29 CFR Part 4043 Plan administrators and contributing sponsors are responsible for notifying PBGC of a reportable event under section 4043 of ERISA or a failure to make certain required …
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
r than written certifications, such as e-certifications, in the future.
Reportable Events and Certain Other Notification Requirements—29 CFR Part 4043 Plan administrators and contributing sponsors are responsible for notifying PBGC in the event of a reportable event under section 4043 of ERISA or a failure to make cert…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
…ion 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 jurisdiction over the rules for determining the benefit reinstatement and make-up payments that must be made by a multiemployer plan receiving SFA, for pur…