PBGCFinal Rules (FR)Jul 12, 2021related by meaning
or by using the search function. To be assured of consideration, comments must be submitted by August 11, 2021.
PBGC is soliciting public comments to— Evaluate whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practi…
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 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
uant to Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act or CRA) (5 U.S.C. 801 et seq.), the Office of Management and Budget (OMB) has designated this final rule as a “major rule,” as defined by 5 U.S.C. 804(2)(a), which is a rule likely to result …
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
ry action” under Executive Order 12866.
Regulatory Flexibility Act
PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed regulation would not have a significant economic impact on a substantial number of small entities. Accordingly, as provided…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
it determines it needs to review a request for approval of a proposed contribution change, the final rule does not make any changes to this condition. Section 4262.16(e) of the regulation imposes reasonable conditions relating to allocation of contributions and expenses between a plan that received SFA and another empl…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
e on the applicability and enforcement of ERISA section 4062(e). PBGC is currently giving careful consideration to the comments on that proposed rule. Back to Citation
32.
Such “non-statutory” contributions are not taken into account under ERISA section 303(k) and Code section 430(k), dealing with liens that arise bec…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
g and recordkeeping requirements
29 CFR Part 4220
Employee benefit plans; Pension insurance; Reporting and recordkeeping requirements
29 CFR Part 4233 Employee benefit plans; Pension insurance; Reporting and recordkeeping requirements
29 CFR Part 4262
Employee benefits plans; Pension insurance; Pensions; Reporting and …
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)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…
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.
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…
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…
PBGCRegulationsJul 1, 2019related by meaning
(a) (a) Method of filing. Filing with PBGC under this part must be made by a method permitted under the rules in subpart A of part 4000 of this chapter.
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4245
Employee benefit plans
Pension insurance Reporting and recordkeeping requirements
29 CFR Part 4262
Employee benefits plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4281
Em…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Part 4068 of this chapter includes rules regarding the PBGC's lien under section 4068 of ERISA with respect to liability arising under section 4062, 4063, or 4064.
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063.
Back to Citation
14. These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
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
her facilities that were caused by a cessation would be counted in both the 20-percent threshold test and the liability calculation for the cessation. Information submitted to PBGC under the proposed regulation would be protected from disclosure to the extent provided in the Freedom of Information Act and 18 U.S.C. 190…
PBGCRegulationsJan 22, 2018related by meaning
(c) (c) Place, method and date of filing; time periods.
(c)(1) (1) For rules about where to file, see § 4000.4 of this chapter.
(c)(2) (2) For rules about permissible methods of filing with PBGC under this subpart, see subpart A of part 4000 of this chapter.
(c)(3) (3) For rules about the date that a submission under t…
PBGCRegulationsMar 25, 2020related by meaning
(b) (b) Scope. This part applies to the initial determinations made by PBGC that are listed in paragraphs (d) and (e) of this section.