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1. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
   PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
2. 76 FR 21252 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
   PBGCFinal Rules (FR)Apr 15, 2011
   …rity: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344. 2. In appendix B to part 4022, Rate Set 211, as set forth below, is added to the table. Appendix B to Part 4022—Lump Sum Interest Rates for PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (pe…
3. 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…
4. 29 C.F.R. § 4044.30 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
5. 29 C.F.R. § 4000.28 — [Reserved]
   PBGCRegulationsDec 7, 2023related by meaning
   [Reserved]
6. 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…
7. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
   PBGCRegulationsJul 1, 2019related by meaning
   [Reserved]
8. 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.
9. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    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.
11. 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…
12. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994
    Pension Benefit Guaranty Corporation 94-5 Septembe r 27, 1994 RE FE RE NC E: [*1] 4 211 W ithdraw al Liab ility >29 CFR 2644 .2( d)> OP INI ON : I writ e in re sponse t o your l ette r request ing cl arif icat ion o f P BGC Opinion Let ter 90- 2 to the extent it addresses calc ulat ion of unf unded vest ed benefi ts f …
16. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    … removing “(Approved by the Office of Management and Budget under control number 1212-0044)”. PART 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 35. The authority citation for part 4211 continues to read as follows: Authority:
18. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993
    …ability on emp loyers, inc luding Co ngress 's effort in sect ion 4225. Connal ly v. PBGC, 475 U.S. 211, 225, 226 n. 8 (1986). [*5] Finally, the interp retation offered in Ge ltman m akes little econ omic sense. U nde r the ratio nale of th e decisi on, an employer whos e liabilities e xcee ded its assets by o nly one …
19. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. PBGC Op. Ltr. 1993-2 — Withdrawal liability
    PBGCPBGC Opinion LettersJul 7, 1993
    … ed using the amount of unfund ed ve sted b enefits allo cab le to the e mplo yer und er Se ction 4 211 of ERI SA, 29 U. S.C. § 1391, for a hypothet ical complete withdrawal occurring i n 1990, the first plan yea r in the 3 -year test p eriod . This amount i s then multi plied by 1 minus a frac tion t he n um erator of…