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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
   ability and enforcement of section 4062(e). The provisions on applicability provide guidance on the kinds of events section 4062(e) applies to ( i.e., on what a “section 4062(e) event” is). The enforcement provisions describe PBGC's section 4062(e) investigatory program, provide rules for notifying PBGC of section 4062…
2. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
   PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
   llion. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
3. 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…
4. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
   PBGCFinal Rules (FR)Sep 11, 2015related by meaning
   added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing spo…
5. 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…
6. 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.
7. 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…
8. 29 C.F.R. § 4000.28 — [Reserved]
   PBGCRegulationsDec 7, 2023related by meaning
   [Reserved]
9. 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…
10. 29 C.F.R. § 4043.6(b) — Date of filing.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Advance notice and Form 200 filings. Information filed under subpart C or D of this part is treated as filed on the date it is received by PBGC. Subpart C of part 4000 of this chapter provides rules for determining when PBGC receives a submission.
11. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
12. 80 FR 55742 — Multiemployer Plans; Electronic Filing Requirements
    PBGCFinal Rules (FR)Sep 17, 2015related by meaning
    U.S.C. 1082(f), 1302(b)(3). 2. In § 4000.3, revise paragraph (b)(3) to read as follows: § 4000.3 What methods of filing may I use? * * * * * (b) * * * (3) When making filings to PBGC under parts 4041A, 4245, and 4281 of this chapter (except for notices of benefit reductions and notices of restoration of benefits under …
13. 29 C.F.R. § 4062.10(c) — Method and date of filing; where to file.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
14. 80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2015related by meaning
    29 U.S.C. 1082(f), 1302(b)(3). 2. In § 4000.3, add paragraph (b)(3) to read as follows: § 4000.3 What methods of filing may I use? * * * * * (b) * * * (3) When making filings to PBGC under parts 4041A, 4245, and 4281 of this chapter (except for notices of benefit reductions and notices of restoration of benefits under …
15. 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…
16. 29 C.F.R. § 4231.8(e) — Filing requirements; timing and method of filing.
    PBGCRegulationsOct 15, 2018related by meaning
    (e) (e) Where to file. See § 4000.4 of this chapter for information on where to file.
17. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    proposed termination date. Other Clarifications, Corrections, and Updates Filing, Issuance, Computation of Time, and Record Retention—29 CFR Part 4000 PBGC proposes to amend its regulation on Filing, Issuance, Computation of Time, and Record Retention (29 CFR part 4000) to require electronic filing by plans of standard…
18. 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…
19. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    arch 9, 2021. Back to Citation 21.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 22.   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…
20. 29 C.F.R. § 4907.170(c) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) The Equal Opportunity Manager shall be responsible for coordinating implementation of this section. (c)(1) (1) Where to file. See § 4000.4 of this chapter for information on where to file complaints under this part. (c)(2) (2) Method of filing. The PBGC applies the rules in subpart A of part 4000 of this chapte…