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31 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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), …
  3. 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…
  4. 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…
  5. 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…
  6. PBGCCode / StatuteJan 6, 2017related by meaning
    (c) (c) Priority (c)(1) (1) Except as otherwise provided under this section, the priority of a lien imposed under subsection (a) shall be determined in the same manner as under section 6323 of title 26 (as in effect on April 7, 1986). Such section 6323 shall be applied for purposes of this section by disregarding subse…
  7. 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.
  8. 85 FR 78742 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 7, 2020
    …ter than— From— To— 2022 686 686 2,896 2,896 2023 701 701 2,963 2,963 2024 718 718 3,031 3,031 2025 734 734 3,100 3,100 2026 751 751 3,172 3,172 2027 768 768 3,245 3,245 2028 786 786 3,319 3,319 2029 804 804 3,396 3,396 2030 822 822 3,474 3,474 2031 or later 841 841 3,554 3,554 1  Applicable tables for valuation dates …
  9. 83 FR 63802 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 12, 2018
    …670 670 2,831 2,831 2022 686 686 2,896 2,896 2023 701 701 2,963 2,963 2024 718 718 3,031 3,031 2025 734 734 3,100 3,100 2026 751 751 3,172 3,172 2027 768 768 3,245 3,245 2028 786 786 3,319 3,319 2029 or later 804 804 3,396 3,396 1  Applicable tables for valuation dates before 2019 are available on PBGC's website ( www.…
  10. 80 FR 74986 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 1, 2015
    …670 670 2,831 2,831 2021 686 686 2,896 2,896 2022 701 701 2,962 2,962 2023 718 718 3,030 3,030 2024 734 734 3,100 3,100 2025 751 751 3,171 3,171 2026 or later 768 768 3,244 3,244 1  Table II-A. 2  Table II-B. 3  Table II-C. * * * * * Issued in Washington, DC, this day of November 17, 2015. Judith Starr, General Counsel…
  11. 82 FR 60308 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 20, 2017
    …nthly benefit at URA is— High 3 if monthly benefit at URA is greater than— From— To— 2019 647 647 2,734 2,734 2020 662 662 2,797 2,797 2021 678 678 2,862 2,862 2022 693 693 2,927 2,927 2023 709 709 2,995 2,995 2024 725 725 3,064 3,064 2025 742 742 3,134 3,134 2026 759 759 3,206 3,206 2027 777 777 3,280 3,280 2028 or la…
  12. 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…
  13. 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…
  14. 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.
  15. 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
    articipant” in § 4043.23 of PBGC's regulation on Reportable Events and Certain Other Notification Requirements (29 CFR part 4043). Back to Citation 7.  The absence heretofore of a section 4062(e) event reporting form made it possible to combine a section 4062(e) event notice with a reportable event notice under § 4043.…
  16. 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…
  17. 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…
  18. 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…
  19. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016related by meaning
    ssing distributee (stating the amount of each) and information about the missing distributee and the missing distributee's benefits and beneficiaries; (2) Diligent search documentation; and (3) Such other information, fees, and certifications as may be specified in the missing participants forms and instructions. (b) W…
  20. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…