90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
arch 9, 2021.
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26.
See, e.g.,
special rules for small plans under part 4007 (Payment of Premiums).
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27.
See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants.
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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
nsion insurance
29 CFR Part 4010
Employee benefit plans
Penalties
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4022 Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4041A
Employee benefit plans
Pension insurance
Reporting and recor…
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023related by meaning
ns is a permissible statutory interpretation under applicable law and that PBGC's determination was not arbitrary and capricious).
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8. The Taxpayer Relief Act of 1997 increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
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9.
Section 304 of…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
f hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.
SUPPLEMENTARY INFORMATION:
I. Executive Summary A. Purpose and Authority
This proposed rule would make technical corrections, clarifications, updates, and improvements to PBGC's regulation on Special Financial Assista…
84 FR 51494 — Benefit Payments and Allocation of Assets PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
elevant facts.”
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18.
See,
e.g.,
special rules for small plans under part 4007 (Payment of Premiums).
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19.
See,
e.g., ERISA section 104(a)(2), which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants.
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90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
ctice and procedure
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4006
Employee benefit plans Pension insurance
29 CFR Part 4007
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4010
Employee benefit plans
Pension insu…
81 FR 65542 — Payment of Premiums; Late Payment Penalty Relief PBGCFinal Rules (FR)Sep 23, 2016related by meaning
e.g.,
Code section 430(g)(2)(B), which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year. Back to Citation
9.
See,
e.g.,
DOL's final rule on Prohibited Transaction Exemption Procedures, 76 FR 66637, 66644 (Oct. 27, 2011).
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10.
See PBGC 2010 p…
80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGCProposed Rules (FR)Proposed Jul 27, 2015related by meaning
d of at least five plan years;
* * * * *
(h)
Plans subject to special funding rules.
Instead of the requirements of paragraph (a)(11) of this section: (1) In the case of a plan year for which a plan is subject to section 402(b) of the Pension Protection Act of 2006, Public Law 109-280, dealing with certain frozen plans…
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…
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
the accrued benefits of plan participants. These considerations are discussed in greater detail in the regulatory impact analysis section of the rule. Under certain circumstances, a plan sponsor may request approval from PBGC for an exception to conditions relating to reductions in employer contribution rates, transfer…
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.
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…
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…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
est rate—the weighted average of the caps for the component
parts—is the average of the three segment rates plus 67 basis points.
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24. PBGC's inherent authority under section 4002(b)(3) of ERISA allows PBGC to adopt regulations to carry out the purposes of the title IV insurance program.
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PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
Citation
11.
See 52 FR 30662 (August 17, 1987).
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12.
The 16 percent accounts for benefits, per OMB Guidelines.
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13. The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
PBGCRegulationsJan 1, 2017related by meaning
(e) (e) Subsection (e)(2) of 5 U.S.C. 552a requires an agency to collect information to the greatest extent practicable directly from the subject individual when the information may result in adverse determinations about an individual's rights, benefits, and privileges under federal programs.
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
as amended by PPA and with the revised premium regulations. The final rule makes the necessary conforming revisions, as proposed.
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50. See 79 FR 13547 (March 11, 2014).
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51.
Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
ccess telecommunications relay services.
FOR FURTHER INFORMATION CONTACT:
Karen Levin (
levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division ( reg.comments@pbgc.gov), Office of the General Counsel, at 202-229-3559, or Shawn Hartley (
hartley.shawn@pbgc.gov), Chief Privacy Officer, Office of the General Counsel,…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…