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1. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
   PBGCFinal Rules (FR)Jan 8, 2021related by meaning
   plan contributions (for allocation fraction denominators) (12)x(13) $884,000 PART 4219—NOTICE, COLLECTION, AND REDETERMINATION OF WITHDRAWAL LIABILITY 28. The authority citation for part 4219 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3) and 1399(c)(6). 29. In § 4219.1: a. Amend paragraph (a) by adding …
2. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
   PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
   te of a collective bargaining agreement that by its terms remains in force until terminated by the parties thereto is considered to be the earlier of— (i) The termination date agreed to by the parties thereto; or (ii) The first day of the third plan year following the plan year in which the plan is no longer in endange…
3. 77 FR 71321 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
   PBGCFinal Rules (FR)Nov 30, 2012
   …,803 2,803 2020 677 677 2,861 2,861 2021 691 691 2,922 2,922 2022 706 706 2,983 2,983 2023 or later 720 720 3,046 3,046 1  Table II-A. 2  Table II-B. 3  Table II-C. ( printed page 71323) * * * * * Issued in Washington, DC, this 20th day of November, 2012. Laricke Blanchard, Deputy Director for Policy, Pension Benefit G…
4. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
5. 84 FR 67186 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
   PBGCFinal Rules (FR)Dec 9, 2019
   …ter than— From— To— 2021 672 672 2,839 2,839 2022 688 688 2,905 2,905 2023 704 704 2,971 2,971 2024 720 720 3,040 3,040 2025 736 736 3,110 3,110 2026 753 753 3,181 3,181 2027 771 771 3,254 3,254 2028 788 788 3,329 3,329 2029 806 806 3,406 3,406 2030 or later 825 825 3,484 3,484 1  Applicable tables for valuation dates …
6. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
   PBGCRegulationsJul 1, 2019related by meaning
   [Reserved]
9. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
   Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
10. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
11. ERISA § 4062(b)(2)(B) (29 U.S.C. § 1362) — Liability for termination of single-employer plans under a distress termination or a termination by corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B) (B) Special rule Payment of so much of the liability under paragraph (1)(A) as exceeds 30 percent of the collective net worth of all persons described in subsection (a) (including interest) shall be made under commercially reasonable terms prescribed by the corporation. The parties involved shall make a reaso…
12. 29 C.F.R. § 4907.112-4907.129 — [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. § 4208.4(c) — Conditions for abatement.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Reduction in annual partial withdrawal liability payment (c)(1) (1) Partial withdrawals under section 4205(a)(1). An employer shall be entitled to a reduction of its annual partial withdrawal liability payment for a plan year if the number of contribution base units with respect to which the employer had an obl…
15. ERISA § 4209(b) (29 U.S.C. § 1389) — De minimis rule
    PBGCCode / StatuteJan 6, 2025related by meaning
    (b) (b) Amendment of plan for reduction of amount of unfunded vested benefits allocable to employer withdrawn from plan A plan may be amended to provide for the reduction of the amount determined under section 1391 of this title by not more than the greater of— reduced by the amount, if any, by which the amount determi…
16. 29 C.F.R. § 4206.1(a) — Purpose and scope.
    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 § …
17. 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…
18. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
19. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]