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.
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015
r such plan year. Treasury has interpretative jurisdiction over the subject matter in section 305 of ERISA.
PBGC determination on reasonable measures. Under section 4233(b)(2) of ERISA, PBGC must determine, after consultation with the Participant and Plan Sponsor Advocate, that the plan sponsor has taken (or is taking …
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021
…go into effect during plan years beginning after December 31, 2014.[9] A special rule under section 305(g)(3)(B) of ERISA provides that a contribution increase is deemed to be required or made to enable the plan to meet the requirement of the funding improvement plan or rehabilitation plan, such that the contribution i…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
cal status must disregard:
(1)
Surcharge.
Any surcharge under section 305(e)(7) of ERISA and section 432(e)(7) of the Code.
(2)
Contribution increase. Any contribution increase that goes into effect during plan years beginning after December 31, 2014, so that a plan may meet the requirements of a funding improvement pl…
83 FR 46642 — Mergers and Transfers Between Multiemployer Plans PBGCFinal Rules (FR)Sep 14, 2018
…GC suggested that plan sponsors must carefully consider how the various requirements under sections 305(e)(9) and 4231 would apply. For example, a critical and declining status plan could merge into a large, well-funded multiemployer plan. In such a case, to the extent any of the benefits previously provided by the cri…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016
…tion of PBGC's multiemployer insurance program. Section 201 of MPRA amended the rules under section 305 of ERISA to add a new “critical and declining” status for financially troubled multiemployer plans (described below in the discussion of “multiemployer facilitated mergers under MPRA”). Generally, a plan is in critic…
PBGCFinal Rules (FR)Jul 8, 2022
…c)(1) of the regulation provides that aplan that has elected to be in critical status under section 305(b)(4) of ERISA, but is not certified to be in critical status under section 305(b)(2), is not an eligible multiemployer plan. In response to a commenter, PBGC is further clarifying that a plan is an eligible multiemp…
PBGCRegulationsJan 1, 2017related by meaning
(c) (c) Time period for compliance. The agency shall comply with the obligations established under this section by October 21, 1986, except that where structural changes in facilities are undertaken, such changes shall be made by August 22, 1989, but in any event as expeditiously as possible.
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015
…ISA before MPRA's changes, see the preamble to the interim final rule.
Back to Citation
4. Section 305(b)(6) provides that a plan is in critical and declining status if (1) it satisfies the criteria for critical status under section 305(b)(2), and (2) it is projected to become insolvent within the meaning of section 4…
PBGCRegulationsJan 1, 2017related by meaning
(c) (c) Where to file. See § 4000.4 of this chapter for information on where to file.
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
PLANS
18. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.11
[Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”.
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
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…
PBGCFinal Rules (FR)Jul 12, 2021
020, 2021, or 2022.
(2) A plan with a suspension of benefits approved under section 305(e)(9) of ERISA as of the date ARP became law (March 11, 2021). (3) A plan certified to be in critical status (within the meaning of section 305(b)(2) of ERISA) that has a modified funded percentage of less than 40 percent and a rati…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
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84 FR 3983 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Feb 14, 2019
requirements
In consideration of the foregoing, 29 CFR part 4022 is amended as follows:
PART 4022—BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS 1. The authority citation for part 4022 continues to read as follows:
Authority:
29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rat…