90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
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…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…its (whether or not vested) being transferred, using actuarial assumptions that comply with section 414(
l) of the Code; and (ii) In conjunction with other assets transferred during the same plan year, is less than 3 percent of the assets of the transferor plan as of at least one day in that year.
(3)
Section 414(l) sa…
PBGCPBGC Opinion LettersMay 5, 1997
…ISA if they are " 'under c omm on co ntrol,'
as de fined in
regulati ons
prescri bed
under sect ion 414( c) of the [IRC]. " 29 C.F. R. §
4001.3(a )(1) , (2) . Sec ti on
414(c) of the IRC authorizes the
Secretary
of the Treasury to prescri be regulations
based on "princ iples simi lar t o the pri nciple s whic h
apply i…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015★ strong match
…in the plan year in which the transfer occurs, using actuarial assumptions that comply with section 414(
l) of the Code.
(b)
Determination rules
—(1)
Date of transfer.
The date of transfer is to be determined on the basis of the facts and circumstances of the particular situation. For transfers subject to the requireme…
PBGCRegulationsSep 15, 2025★ strong match
…purposes of this paragraph (e), “de minimis” has the meaning described in regulations under section 414(l) of the Code (for single-employer plans) or in part 4231 of this chapter (for multiemployer plans).
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
PBGCRegulationsJul 8, 2024
…its (whether or not vested) being transferred, using actuarial assumptions that comply with section 414(l) of the Code; and
(b)(2)(ii) (ii) In conjunction with other assets transferred during the same plan year, is less than 3 percent of the assets of the transferor plan as of at least one day in that year.
(b)(3) (3) …
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, 2017related by meaning
[Reserved]
PBGCCode / StatuteJan 6, 2017
…ch began before September 26, 1980, the term "multiemployer plan" means a plan described in section 414(f) of title 26 as in effect immediately before such date;
(a)(4) (4) "corporation", except where the context clearly requires otherwise, means the Pension Benefit Guaranty Corporation established under section 1302 o…
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.
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCFinal Rules (FR)Dec 22, 2017
…lation treats “rollover accounts” in DB plans like DC plans.
The IRS regulations under Code section 414(
l) are instructive in responding to this comment. For purposes of 26 CFR 1.414(
l
)-1 (dealing with mergers and consolidations), a plan is a “single plan” if and only if, on an ongoing basis, all of the plan assets …
PBGCRegulationsJul 8, 2024
…(2) of ERISA, a controlled group also includes any group treated as a single employer under section 414 (m) or (o) of the Code. Any reference to a plan's controlled group means all contributing sponsors of the plan and all members of each contributing sponsor's controlled group. Corporation means the Pension Benefit Gu…
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…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
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…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017
…members of a “controlled group of corporations”, as defined in regulations prescribed under section 414(b) of the Code, or if they are “two or more trades or businesses under common control”, as defined in regulations prescribed under section 414(c) of the Code.
PBGCRegulationsMar 5, 2020
…and circumstances of the particular situation. For transfers subject to the requirements of section 414(l) of the Code, the date determined in accordance with 26 CFR 1.414(l)-1(b)(11) will be considered the date of transfer.
(b)(2) (2) Distributions of lump sums and annuities. For purposes of paragraph (a) of this sect…