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Go to I.R.C. § 401(k)(3)
55 documents · 0.12sAllIRCERISAPBGCJoint Board
  1. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …ired beginning date for a participant means the participant's required beginning date under section 401(a)(9)(C) of the Code. Subpart D plan means a plan to which this subpart D applies, as described in § 4050.401. § 4050.403 Duties of plan sponsor. (a) Providing for benefits. For each distributee who is missing upon c…
  2. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017★ strong match
    …Revenue Service would interpret this language similarly with respect to the application of sections 401(a) and 403(b) of the Code or for any other purpose under the Code.
  3. PBGCCode / StatuteJan 24, 2020★ strong match
    (b)(4)(B) (B) of which a trust described in section 501(c)(18) of title 26 is a part; (b)(5) (5) which has not at any time after September 2, 1974, provided for employer contributions; (b)(6) (6) which is unfunded and which is maintained by an employer primarily for the purpose of providing deferred compensation for a …
  4. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
    tle IV. At times, plans trusteed by PBGC include contributions made by employees that fund part of the benefit under the plan. Mandatory Contributions A plan may be funded in whole or in part by mandatory contributions. Under section 4044(b)(6) of ERISA, the term “mandatory contributions” means amounts contributed to t…
  5. PBGCCode / StatuteJan 6, 2017★ strong match
    … to this section (without regard to this paragraph) results in discrimination prohibited by section 401(a)(4) of title 26 then, if required to prevent the disqualification of the plan (or any trust under the plan) under section 401(a) or 403(a) of title 26, the assets allocated under subsections (a)(4)(B), (a)(5), and …
  6. PBGCCode / StatuteJan 6, 2017★ strong match
    (a)(21)(B) (B) each beneficiary under the plan who is a beneficiary of a deceased participant or who is an alternate payee (within the meaning of section 1056(d)(3)(K) of this title) under an applicable qualified domestic relations order (within the meaning of section 1056(d)(3)(B)(i) of this title), (a)(21)(C) (C) eac…
  7. 79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans
    PBGCFinal Rules (FR)Nov 25, 2014★ strong match
    uld not be guaranteeable by PBGC.) 8. In § 4022.24, add paragraph (g) to read as follows: § 4022.24 Benefit increases. * * * * * (g) Rollover amounts. Any portion of a benefit derived from mandatory employee contributions resulting from rollover amounts (as determined under § 4044.12 (c)(4)(i) of this chapter) is disre…
  8. ERISA § 4022(b)(6)(A) (29 U.S.C. § 1322) — Single-employer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020★ strong match
    …e has determined that any trust which is a part of a plan does not meet the requirements of section 401(a) of title 26, or that the plan does not meet the requirements of section 404(a)(2) of title 26, are guaranteed under this section unless such determination is erroneous. This subparagraph does not apply if the Secr…
  9. ERISA § 4223(b) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    PBGCCode / StatuteJan 6, 2025related by meaning
    (b) (b) Definitions For purposes of this section, the term "withdrawal liability payment fund", and the term "fund", mean a trust which— (b)(1) (1) is established and maintained under section 501(c)(22) of title 26, (b)(2) (2) maintains agreements which cover a substantial portion of the participants who are in multiem…
  10. PBGCPBGC Opinion LettersJul 8, 1996★ strong match
    …it pension plans that are determined by the Secretary of Treasury to be plans described in secti on 401(a) of the Code . ERISA § 4 021(a)(2). Secti on 4021(b)( 2) exc ludes fr om Title IV co verage any plan "establis hed and maintained for its employees by the Governm ent of the United States, by the government of any …
  11. 29 C.F.R. § 4001.2(2) — Definitions.
    PBGCRegulationsJul 8, 2024★ strong match
    … the benefits of participants and their beneficiaries under the plan (within the meaning of section 401(a)(2) of the Code). Code means the Internal Revenue Code of 1986, as amended. Complete withdrawal means a complete withdrawal as described in section 4203 of ERISA. Contributing sponsor means a person who is a contri…
  12. 29 C.F.R. § 4022.28(a) — Effect of tax disqualification.
    PBGCRegulationsJan 1, 2017
    …ssues a notice that any trust which is part of the plan no longer meets the requirements of section 401(a) of the Code or that the plan no longer meets the requirements of section 404(a) of the Code or after the date of adoption of a plan amendment that causes the issuance of such a notice shall not be guaranteed under…
  13. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …n of qualification requirements such as minimum funding and compensation limitations under sections 401(a)(17) and 415(b).
  14. 29 C.F.R. § 4001.3(a) — Trades or businesses under common control; controlled groups.
    PBGCRegulationsJan 1, 2017
    …nership is treated as the employer of each partner who is an employee within the meaning of section 401(c)(1) of the Code.
  15. 29 C.F.R. § 4006.4(e) — Determination of unfunded vested benefits.
    PBGCRegulationsSep 15, 2025
    …e supplement is not a QSUPP (qualified social security supplement), as defined in Treasury Reg. § 1.401(a)(4)-12, and is not protected under Code section 411(d)(6). The temporary supplement is considered vested, and its value is included in the premium funding target, for each participant who, on the UVB valuation date…
  16. PBGCRegulationsMar 5, 2020related by meaning
    …nd is not required to file any quarterly United States income tax returns for employee withholding. 4010 funding target attainment percentage means, with respect to a plan for a plan year, the percentage as determined under § 4010.4(b) for the plan year. Funding target means, with respect to a plan for a plan year, the…
  17. 29 C.F.R. § 4022.8(c)(7)(i) — Form of payment.
    PBGCRegulationsAug 10, 2023
    …0%-survivor annuity) unless the death benefit would be an “incidental death benefit” under 26 CFR 1.401-1(b)(1)(i). If the death benefit would not be an “incidental death benefit,” the PBGC may instead offer a modified version of the optional form under which the death benefit would be an “incidental death benefit.”
  18. PBGCCode / StatuteJan 6, 2025related by meaning
    (c)(3)(B) (B) to prevent a significant risk of loss to the corporation with respect to the plan. (c)(4) (4) A plan may be amended to provide that this subsection shall not apply to a group or class of employers under the plan.
  19. 29 C.F.R. § 4233.2(2) — Definitions.
    PBGCRegulationsJan 1, 2017related by meaning
    (2) (2) Each beneficiary of a deceased participant; (3) (3) Each alternate payee under an applicable qualified domestic relations order, as defined in section 206(d)(3) of ERISA; (4) (4) Each employer that has an obligation to contribute under the plan; and
  20. ERISA § 4041(b)(5)(A) (29 U.S.C. § 1341) — Termination of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(5)(A) (A) In general Except as provided in subparagraphs (B) and (D), if— then the interest rate used in determining whether the plan is sufficient for benefit liabilities or to otherwise assess plan liabilities for purposes of this subsection or section 1342(a)(4) of this title shall be not less than the interest …