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…
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), …
PBGCFinal Rules (FR)Nov 5, 2010related by meaning
h (b) of this section, the written notice(s) will explain to the debtor:
(1) The nature and amount of the debt, and the facts giving rise to the debt; (2) How interest, penalties, and administrative costs are added to the debt, the date by which payment must be made to avoid such charges, and that such assessments must…
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
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…
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…
PBGCFinal Rules (FR)Jul 8, 2022★ strong match
…an will have the same status as it had for the preceding plan year. IRS Notice 2021-57, 2021-44 IRB 706, refers to an election under section 9701(a)(1) of ARP as a “freeze election,” and a multiemployer plan sponsor may make a freeze election for the first plan year beginning on or after March 1, 2020, or the next succ…
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…
PBGCPBGC Opinion LettersDec 10, 2002
… funding method to the "special
circumstances that exist when a plan is restored." 55 Fe d. Reg. 42,706.
3
The reg ulation c reates a special "initial restoration amortization base," which consists of the unfunded liabilities of the
plan as of its restoration, and provides that this base must be amortized pursuant to a…
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…
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…
77 FR 71321 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Nov 30, 2012
…649
649
2,745
2,745
2019
663
663
2,803
2,803
2020
677
677
2,861
2,861
2021
691
691
2,922
2,922
2022
706
706
2,983
2,983
2023 or later
720
720
3,046
3,046
1
Table II-A.
2
Table II-B.
3
Table II-C.
( printed page 71323)
* * * * *
Issued in Washington, DC, this 20th day of November, 2012.
Laricke Blanchard,
Deputy Dire…
86 FR 68560 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 3, 2021
…t URA is—
High 4
if monthly benefit at URA is greater than—
From—
To—
2023
691
691
2,919
2,919
2024
706
706
2,984
2,984
2025
723
723
3,052
3,052
2026
739
739
3,122
3,122
2027
756
756
3,194
3,194
2028
774
774
3,268
3,268
2029
791
791
3,343
3,343
2030
810
810
3,420
3,420
2031
828
828
3,498
3,498
( printed page 68562)
203…
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…
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…
PBGCRegulationsJan 1, 2026
…f Actuaries at: Society of Actuaries, 475 N. Martingale Rd., Suite 600, Schaumburg, IL 60173; (847) 706-3500; https://www.soa.org/resources/experience-studies/2021/mortality-improvement-scale-mp-2021.
(c)(2) (2) Application of mortality improvement rates
PBGCFinal Rules (FR)Jun 6, 2024
…f Actuaries at: Society of Actuaries, 475 N. Martingale Rd., Suite 600, Schaumburg, IL 60173; (847) 706-3500;
https://www.soa.org/resources/experience-studies/2021/mortality-improvement-scale-mp-2021.
(2)
Application of mortality improvement rates
—(i)
In general.
Under the generational mortality tables described i…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…f Actuaries at: Society of Actuaries, 475 N. Martingale Rd., Suite 600, Schaumburg, IL 60173; (847) 706-3500;
https://www.soa.org/resources/experience-studies/2021/mortality-improvement-scale-mp-2021.
(2)
Application of mortality improvement rates
—
(i)
In general.