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Go to 45 C.F.R. § 150.203 (not yet in the library — opens the official source)
68 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …nsfer amount for a missing distributee means the amount determined as follows: (1) If under section 203(e) of ERISA and section 411(a)(11) of the Code, participant or spousal consent to a distribution is not required, then the missing distributee's benefit transfer amount is the single sum actuarial equivalent of the d…
  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. 29 C.F.R. § 4907.150(a)(3) — Program accessibility: Existing facilities.
    PBGCRegulationsJan 1, 2017★ strong match
    …ancial and administrative burdens, the agency has the burden of proving that compliance with § 4907.150(a) would result in such alteration or burdens. The decision that compliance would result in such alteration or burdens must be made by the agency head or his or her designee after considering all agency resources ava…
  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. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …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…
  6. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    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…
  7. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …sferring plan means a subpart B plan that elects transferring plan status in accordance with § 4050.203. § 4050.203 Options and duties of plan. (a) Options. A subpart B plan that is closing out upon plan termination may (but need not) elect, by filing under § 4050.205, that the subpart B plan— (1) Will be a “transferri…
  8. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …ction 605 of the Regulatory Flexibility Act, sections 603 and 604 do not apply. List of Subjects 29 CFR Part 4022 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4044 Employee benefit plans Pension insurance 29 CFR Part 4062 Employee benefit plans Pension insurance Reportin…
  9. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023
    …ermitted under § 4022.7(b) and (c) of the benefit payments regulation. De Minimis Threshold Section 203(e)(1) of ERISA and section 411(a)(11)(A) of the Internal Revenue Code (Code) provide a threshold ( i.e., maximum present value of a benefit) that a pension plan may pay in a mandatory lump-sum distribution. From 1997…
  10. 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…
  11. 75 FR 49407 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Aug 13, 2010
    …, the Regulatory Flexibility Act of 1980 does not apply. See5 U.S.C. 601(2). List of Subjects in 29 CFR Part 4022 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements In consideration of the foregoing, 29 CFR Part 4022 is amended as follows: PART 4022—BENEFITS PAYABLE IN TERMINATED…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018
    …dministrative expenses ($60,000) ($30,000) $30,000. Reduced investment management fees ($300,000) ($150,000) $150,000. Reduced valuation and actuarial fees ($300,000) ($150,000) $150,000. Reduced plan audit and Form 5500 expenses ($360,000) ($180,000) $180,000. Total transfer amounts ($1.02 million) $64.17 million $65.…
  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 4000.13(b) — What methods of issuance may I use?
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Electronic safe-harbor method. Section 4000.14 provides a safe-harbor method for meeting the requirements of paragraph (a) of this section when providing an issuance using electronic media.
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]