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Go to 45 C.F.R. § 147.138 (not yet in the library — opens the official source)
68 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    benefit plans Penalties Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Penalties Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  2. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  3. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    …edure 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 insurance Reportin…
  4. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    …)(I) of ERISA for certain small employers.” Annual Financial and Actuarial Information Reporting—29 CFR Part 4010 and Reportable Events—29 CFR Part 4043 Under PBGC's regulation on Annual Financial and Actuarial Information Reporting (29 CFR part 4010, “4010 regulation”), PBGC is correcting a reference in § 4010.10(b). …
  5. PBGC Op. Ltr. 1993-2 — Withdrawal liability
    PBGCPBGC Opinion LettersJul 7, 1993
    …ately [*3] preceding the 3-year testi ng perio d. ER ISA § 42 06( a)(2 )(A) a nd (B ); 29 U .S.C. § 138 6(a) (2)(A ) and (B) . You ask whether the numerator of the fract ion is t he contribution base unit s for the plan y ear following the hypothet ical complete withdrawal (i. e., the second plan ye ar in the 3 -year t…
  6. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041A Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4043 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  7. 29 C.F.R. § 4000.14(a) — What is the safe-harbor method for providing an issuance by electronic media?
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) In general. Except as otherwise provided by applicable law, rule or regulation, you satisfy the requirements of § 4000.13 if you follow the methods described at paragraph (b) of this section when providing an issuance by electronic media to any person described in paragraph (c) or (d) of this section.
  8. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    …l burden of the collection of information will be about 990 hours and $146,406. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  9. PBGC Op. Ltr. 1995-2 — Partial withdrawal, Withdrawal liability
    PBGCPBGC Opinion LettersAug 18, 1995
    …work t o anot her l ocati on. ERISA § § 4205( a)( 2) [ *2] and 4 205(b) (2) (A)( i) , 29 U.S. C § § 138 5(a) (2), 1 385 (b)(2 )(A)( i). Further , a parti al wi thdrawal occurs i f th e employer per manentl y ceases to have an obli gati on to contribute t o a plan for work performed at one or more but f ewer t han al l …
  10. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020
    …lace existing language and therefore would not create additional filing burden. List of Subjects 29 CFR Part 4001 Business and industry Organization and functions (Government agencies) Pension insurance Pensions Small businesses 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4010 Pension insuranc…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …-house hours is about $24,000. Total paperwork burden is estimated at $646,000. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  15. 79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCFinal Rules (FR)May 28, 2014
    …verage rate of $91 per hour. Eliminating the annual update will save plan sponsors approximately $1,138 each per year and $61,425 in the aggregate.
  16. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCProposed Rules (FR)Proposed Jan 29, 2014
    …erage rate of $91 per hour. Eliminating the annual update would save plan sponsors approximately $1,138 each per year and $61,425 in the aggregate.
  19. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    …equivalent is $38.70 ($100 × 0.387). This, added to the life annuity of $1,100 per month, equals $1,138.70. Since the maximum guaranteeable benefit of $1,152.61 per month exceeds $1,138.70 per month, no further reduction is required under paragraph (c) of this section.The plan administrator next would determine the par…
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]