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1. 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…
2. 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…
3. 87 FR 40968 — Special Financial Assistance by PBGC
   PBGCFinal Rules (FR)Jul 8, 2022related by meaning
   ederal law after the initial reallocation beyond 5 years must satisfy the requirement for a contribution decrease under paragraph (d) of this section. A subsequent change in Federal law causing a significant increase in health benefit costs is a separate event for purposes of applying this exception, except that a plan…
4. 29 C.F.R. § 4902.9(e) — Privacy Act provisions for which PBGC claims an exemption.
   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.
5. 86 FR 36598 — Special Financial Assistance by PBGC
   PBGCFinal Rules (FR)Jul 12, 2021related by meaning
   ND RECORD RETENTION 1. The authority citation for part 4000 continues to read as follows: Authority: 29 U.S.C. 1083(k), 1302(b)(3). § 4000.3 [Amended] 2. In § 4000.3, amend paragraph (b)(4) by adding “4262,” after “4245,”. 3. Add part 4262 to read as follows: PART 4262—SPECIAL FINANCIAL ASSISTANCE BY PBGC 4262.1 Purpos…
6. 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). Back to Citation 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. Back to Citation 9.  Section 304 of…
7. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Aug 15, 2025related by meaning
   arch 9, 2021. Back to Citation 26.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 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. Back to…
8. 84 FR 51494 — Benefit Payments and Allocation of Assets
   PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
   elevant facts.” Back to Citation 18.  See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 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. Back to Ci…
9. 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…
10. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    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…
11. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    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.
12. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    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…
13. 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). Back to Citation 10.  See PBGC 2010 p…
14. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    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…
15. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    Citation 11.   See 52 FR 30662 (August 17, 1987). Back to Citation 12.  The 16 percent accounts for benefits, per OMB Guidelines. Back to Citation 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 …
16. 87 FR 57824 — Change of Address; Technical Amendments
    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…
17. 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. Back to Citation 50.  See 79 FR 13547 (March 11, 2014). Back to Citation 51.  Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
18. 29 C.F.R. § 4262.6(f) — Information to be filed.
    PBGCRegulationsAug 8, 2022related by meaning
    (f) (f) Disclosure of information. Unless confidential under the Privacy Act, all information that is filed with PBGC for an application for special financial assistance under this part may be made publicly available, at PBGC's sole discretion, on PBGC's website at www.pbgc.gov or otherwise publicly disclosed. Except t…
19. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    4902.12 [Amended] 5. In 4902.12, amend paragraph (a) by removing “—PBGC”. § 4902.13 [Redesignated as § 4902.14] 6. Redesignate § 4902.13 as § 4902.14. 7. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC he…
20. 85 FR 63445 — Privacy Act Regulation; Exemption for Insider Threat Program Records
    PBGCFinal Rules (FR)Oct 8, 2020related by meaning
    er section 552a(k)(2) of the Privacy Act. On July 9, 2019, at, PBGC published an interim rule adding a new § 4902.12 to its Privacy Act regulation.[5] This addition exempts PBGC-26, PBGC Insider Threat and Data Loss Prevention—PBGC, from 5 U.S.C. 552a(c)(3), (d), (e)(1), (e)(4)(G), (H), and (I) and (f). Exemption from …