87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Oct 14, 2022
29 CFR chapter XL by adding part 4213 to read as follows:
PART 4213—ACTUARIAL ASSUMPTIONS
4213.1
Purpose and organization.
4213.2
Definitions.
4213.11 Section 4213(a)(2) assumptions.
Authority:
29 U.S.C. 1302(b)(3), 1393.
§ 4213.1
Purpose and organization.
This part sets forth actuarial assumptions and methods under se…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…edure
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4006
Employee benefit plans Pension insurance
29 CFR Part 4007
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4010
Employee benefit plans
Pension insurance
Reportin…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021
…as follows:
§ 4206.2
Definitions.
* * * * *
Unfunded vested benefits
means, as described in section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan.
PART 4207—REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
8. The authority citat…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
…as follows:
§ 4206.2
Definitions.
* * * * *
Unfunded vested benefits
means, as described in section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan.
PART 4207—REDUCTION OR WAIVER OF COMPLETE WITHDRAWAL LIABILITY
8. The authority citat…
87 FR 67853 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Nov 10, 2022
…tions and methods for purposes of determining an employer's withdrawal liability comes from section 4213 of the Employee Retirement Income Security Act of 1974 (ERISA), and from section 4002(b)(3) of ERISA, which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA.
Section 4213(a)(2) of …
PBGCFinal Rules (FR)Jul 8, 2022
…to modify the period of time for which a plan must use the interest assumptions in appendix B to 29 CFR part 4044 of PBGC's regulations in determining the UVBs of the plan under section 4213(c) of ERISA for purposes of determining an employer's withdrawal liability. Under § 4262.16(g) of the interim final rule, the int…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023★ strong match
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…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
benefit plans
Penalties
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4010
Employee benefit plans
Penalties
Pension insurance Pensions
Reporting and recordkeeping requirements
29 CFR Part 4041
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part…
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) In general. Except as otherwise provided by applicable law, rule or regulation, you satisfy the requirements of § 4000.13 if you follow the methods described at paragraph (b) of this section when providing an issuance by electronic media to any person described in paragraph (c) or (d) of this section.
PBGCCode / StatuteJan 4, 1995
(a) (a) Use by plan actuary in determining unfunded vested benefits of a plan for computing withdrawal liability of employer The corporation may prescribe by regulation actuarial assumptions which may be used by a plan actuary in determining the unfunded vested benefits of a plan for purposes of determining an employer…
PBGCRegulationsFeb 8, 2021related by meaning
(b) (b) Subpart B
PBGC Tech. Update 10-3 — Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Pro… PBGCPBGC Technical Updates
… years before the plan year(s) for which the unfunded vested benefits are determined. Under section 4213(a) of ERISA, PBGC may prescribe by regulation actuarial assumptions and methods for purposes of determining an employer's withdrawal liability. To date, PBGC has not issued such a regulation. Absent a regulation, wi…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.