84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
roup member for employment by another member of the same controlled group. The proposed rule would clarify that a participant is
( printed page 30669) active if the participant receives compensation from any member of the plan's controlled group for work performed for any member of the plan's controlled group. The prop…
PBGCCode / StatuteJan 6, 2017related by meaning
(e)(2)(D) (D) Dispositions If, whether by reason of a sale or other disposition of the assets or stock of a contributing sponsor (or any member of the same controlled group as such a sponsor) of the plan relating to operations at a facility or otherwise, an employer (the "transferee employer") other than the employer w…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
oan defaults).[38]
The final rule's treatment of
de minimis
and foreign-entity waivers is unchanged from the 2013 proposal.
With respect to
de minimis waivers, one commenter requested that PBGC clarify whether an investment in a subsidiary is included in tangible or intangible assets, particularly in the case of shell …
80 FR 27857 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)May 15, 2015
…rity:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set 260, 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…
PBGCRegulationsJan 1, 2017
…08 .363 .411 .459 .507 .555 54 .069 .135 .197 .256 .313 .369 .418 .467 .516 .565 55 .070 .137 .200 .260 .318 .375 .425 .475 .525 .575 56 .072 .141 .206 .268 .328 .387 .439 .491 .543 57 .074 .145 .212 .27
PBGCFinal Rules (FR)Jul 12, 2021
…2.50 million.
SFA applications
$8,091,600
$7,232,400
$1,199,300
$2,121,800
$2,183,300
$1,998,800
$1,260,800
$78,800
$0.
Benefit reinstatement participant notices
$69,900
$66,000
$34,400
$38,700
$0
$0
$0
$0
$0.
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
loyer at a facility, all records that bear on whether there was a section 4062(e) event and on the calculation of liability with respect to the event. (b) If PBGC finds that an employer or plan administrator referred to in paragraph (a) of this section has failed to keep records sufficient to determine whether a sectio…
PBGCRegulationsJan 1, 2017related by meaning
t of the credit under section 4206(b)(1) and then of the reduction in the credit under paragraph (b)(2) of that section. In cases where the withdrawal liability for the prior partial withdrawal was reduced by an abatement or other reduction of that liability, the adjusted credit is further reduced in accordance with § …
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) Reportable event. A reportable event occurs when the Secretary of the Treasury determines that there has been a termination or partial termination of a plan within the meaning of section 411(d)(3) of the Code.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
29 C.F.R. § 4206.8(a) — Reduction of credit for abatement or other reduction of prior partial withdrawal liability. PBGCRegulationsJan 1, 2017related by meaning
(a) (a) General. If an employer's withdrawal liability for a prior partial withdrawal has been reduced or waived, the credit determined pursuant to §§ 4206.4 through 4206.7 shall be adjusted in accordance with this section.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCFinal Rules (FR)Jul 8, 2022
…million
52.50 million.
SFA applications
8,693,400
7,781,400
922,500
3,075,000
2,152,500
1,998,800
1,260,800
78,800
0.
Lock-in applications
54,800
48,400
0
0
43,750
16,625
0
0
0.
Benefit reinstatement participant notices
68,900
63,800
0
73,100
0
0
0
0
0.
Annual compliance filings
12,473,400
7,211,100
0
76,500
275,400
45…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCCode / StatuteJan 4, 1995related by meaning
(e) (e) Reduction or elimination of partial withdrawal liability under any conditions; criteria; procedures applicable
(e)(1) (1) The corporation may prescribe regulations providing for the reduction or elimination of partial withdrawal liability under any conditions with respect to which the corporation determines tha…