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1. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Feb 4, 2020★ strong match
   …nventory, the total additional average hourly burden for this information collection ( printed page 6058) would be approximately 31 hours (25 percent of 1,503 plans = 375 plans × 5 minutes per plan (0.083 hours) = 31 hours). While PBGC projects this minimal additional time to review and send an email under the new opti…
2. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
   PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
   ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
3. 87 FR 40968 — Special Financial Assistance by PBGC
   PBGCFinal Rules (FR)Jul 8, 2022★ strong match
   …n required to be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6058(a) and 6059(b) of the Code. Merged plan means merged plan as defined in § 4231.2 of this chapter. Merger means merger as defined in § 4231.2 of this chapter. SFA coverage period means the period beginning on the pla…
4. 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…
5. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
   PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
   subject to the proposed funding-based safe harbor, the notice date for an event that occurred from January 1st through May 1st would be May 31st.[24] The corresponding extension under the current reportable events regulation is available only if the plan would have qualified for the funding-based waiver for the preced…
6. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
   PBGCFinal Rules (FR)Nov 7, 2023related by meaning
   emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
7. 86 FR 36598 — Special Financial Assistance by PBGC
   PBGCFinal Rules (FR)Jul 12, 2021★ strong match
   …o be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6057(b) and 6058(a) of the Code. Merger means merger as defined in § 4231.2 of this chapter. SFA coverage period means the period beginning on the plan's SFA measurement date and ending on the last day of the last plan year ending i…
8. 29 C.F.R. § 4043.61(d) — Advance reporting filing obligation.
   PBGCRegulationsJan 1, 2017related by meaning
   (d) (d) Shortening of 30-day period. Pursuant to § 4043.3(d), PBGC may, upon review of an advance notice, shorten the notice period to allow for an earlier effective date.
9. 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…
10. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
11. 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.
12. 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…
13. 29 C.F.R. § 4050.307 — PBGC discretion.
    PBGCRegulationsJan 22, 2018related by meaning
    PBGC may in appropriate circumstances extend deadlines, excuse noncompliance, and grant waivers with regard to any provision of this subpart to promote the purposes of the missing participants program and title IV of ERISA. Like circumstances will be treated in like manner under this section.
14. 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…
15. 29 C.F.R. § 4204.21(c) — Requests to PBGC for variances and exemptions.
    PBGCRegulationsSep 15, 2025related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
16. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    rganization,” and “small governmental jurisdiction” are found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601. Back to Citation 20.  PBGC consulted with the Small Business Administration Office of Advocacy in making this determination as required by 5 U.S.C. 603(c). Memorandum received from the U.S. …
17. 29 C.F.R. § 4262.2 — Definitions.
    PBGCRegulationsAug 8, 2022
    …n required to be filed for employee benefit plans under sections 104 and 4065 of ERISA and sections 6058(a) and 6059(b) of the Code. Merged plan means merged plan as defined in § 4231.2 of this chapter. Merger means merger as defined in § 4231.2 of this chapter. SFA coverage period means the period beginning on the pla…
18. 29 C.F.R. § 4043.35(b) — Insolvency or similar settlement.
    PBGCRegulationsMar 5, 2020related by meaning
    (b) (b) Waivers (b)(1) (1) De minimis 10-percent segment. Notice under this section is waived if the person described in paragraph (a) of this section is not a contributing sponsor of the plan and represents a de minimis 10-percent segment of the plan's controlled group for the most recent fiscal year(s) ending on or b…
19. 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…
20. 29 C.F.R. § 4050.207 — PBGC discretion.
    PBGCRegulationsJan 22, 2018related by meaning
    PBGC may in appropriate circumstances extend deadlines, excuse noncompliance, and grant waivers with regard to any provision of this subpart to promote the purposes of the missing participants program and title IV of ERISA. Like circumstances will be treated in like manner under this section.