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44 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 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
    .10] 6. Sections 4062.9, 4062.10, and 4062.11 are redesignated as §§ 4062.8, 4062.9, and 4062.10 respectively. § 4062.1 through § 4062.10 [Designated] 7. Newly redesignated §§ 4062.1 through 4062.10 are designated as subpart A with the heading “Subpart A— General Termination Liability Rules”. 8. A new subpart B is adde…
  2. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018★ strong match
    …d). PBGC further estimates that about 50 percent of participants [29] in the merged plans, or about 650 participants [30] per plan, will have their benefits preserved for an estimated total of $4,680,000 per year ($1,200 × 650 participants × 6 plans). Reduced Administrative and Investment Expenses Merged plans may gain…
  3. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    …ced benefit, determined using the § 4022.23(f) adjustment factor, is $2,785.45 (($350 × 0.387) + $2,650) per month. Since this benefit exceeds the participant's maximum guaranteeable benefit of $1,037.35 per month, the plan administrator must reduce the participant's benefit payment so that it does not exceed the maxim…
  4. 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…
  5. ERISA § 4208(e) (29 U.S.C. § 1388) — Reduction of partial withdrawal liability
    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…
  6. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018
    …2(c) is $1,000 per month times 0.65 (the factor from column (b) of Table I in § 4022.62(c)(2)), or $650 per month. Multiplying $650 by the category 4 funding ratio of 2/3
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 29 C.F.R. § 4022.63(e)(2)(ii)(C) — Estimated asset-funded benefit.
    PBGCRegulationsJul 8, 2024
    …2(c) is $1,000 per month times 0.65 (the factor from column (b) of Table I in § 4022.62(c)(2)), or $650 per month. Multiplying $650 by the category 4 funding ratio of 2/3 (($2 million−$1.5 million)/$0.75 million) produces an estimated category 4 benefit of $433.33 per month.
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 83 FR 49799 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCFinal Rules (FR)Oct 3, 2018
    …2(c) is $1,000 per month times 0.65 (the factor from column (b) of Table I in § 4022.62(c)(2)), or $650 per month. Multiplying $650 by the category 4 funding ratio of 2/3 (($2 million−$1.5 million)/$0.75 million) produces an estimated category 4 benefit of $433.33 per month. (D) Because the estimated category 4 benefit…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. ERISA § 4002(g) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (g) (g) Exemption from taxation (g)(1) (1) The corporation, its property, its franchise, capital, reserves, surplus, and its income (including, but not limited to, any income of any fund established under section 1305 of this title), shall be exempt from all taxation now or hereafter imposed by the United States (other…
  17. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  18. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  19. 79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium
    PBGCFinal Rules (FR)Jan 3, 2014
    …ease attributable to the final rule is equivalent to about 850 hours of in-house labor and about $5,650,000 of contractor costs. Back to Citation [FR Doc. 2013-31109 Filed 1-2-14; 8:45 am] BILLING CODE 7709-02-P
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]