90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
23. Amend § 4043.62 by revising the section heading and paragraph (a) to read as follows:
§ 4043.62
Change in controlled group.
(a)
Reportable event. Advance notice is required for a change in a plan's controlled group, as described in § 4043.29(a).
* * * * *
PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
24.…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
Amend § 4043.35 by adding paragraph (b)(3) to read as follows:
§ 4043.35
Insolvency or similar settlement.
* * * * *
(b) * * *
(3)
Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
4003.57(a);
f. Section 4003.58(b);
g. Section 4003.59(a) and (c); and
h. Section 4003.60.
§ § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. Section 4003.6;
b. Section 4003.8;
c. Section 4003.33;
…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
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…
PBGCFinal Rules (FR)Dec 22, 2017
…r.
4050.404
Diligent search.
4050.405
Filing with PBGC.
4050.406
Missing participant benefits.
4050.407
PBGC discretion.
Authority:
29 U.S.C. 1302(b)(3), 1350.
Subpart A—Single-Employer Plans Covered by Title IV
§ 4050.101
Purpose and scope.
(a)
In general.
PBGCProposed Rules (FR)Proposed Sep 20, 2016
…r.
4050.404 Diligent search.
4050.405
Filing with PBGC.
4050.406
Missing participant benefits.
4050.407
PBGC discretion.
Authority:
29 U.S.C. 1302(b)(3), 1350.
Subpart A—Single-Employer Plans Covered by Title IV
§ 4050.101
Purpose and scope.
(a)
In general.
This subpart describes PBGC's missing participants program for…
76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 PBGCFinal Rules (FR)Jun 14, 2011
…n 404 of PPA 2006. PBGC intends to do so in a future rulemaking.
Substantial-Owner Benefits Section 407 of PPA 2006 amended section 4022(b)(5) of ERISA, which previously provided a special phase-in rule for PBGC's guarantee of the benefits of “substantial owners,” who were generally defined as those owning more than 10…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
… as deemed termination date), 402(g)(2)(A) (special termination rules for commercial airlines), and 407 (relating to majority owners), enacting respectively sections 4044(e), 4022(h), and 4044(b)(3) of ERISA.
Back to Citation
12.
See definition of “PPA 2006 bankruptcy termination” in § 4001.2.
Back to Citation
[FR Doc…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
… as deemed termination date), 402(g)(2)(A) (special termination rules for commercial airlines), and 407 (relating to majority owners), enacting respectively sections 4044(e), 4022(h), and 4044(b)(3) of ERISA.
Back to Citation
9.
See
definition of “PPA 2006 bankruptcy termination” in § 4001.2.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersMay 5, 1997related by meaning
ed to dome stic entities.
The
PBG C regulat ions provi de that two
or more tr ades or busi nesses will be consider ed under
commo n control (and
hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,'
as de fined in
regulati ons
prescri bed
under sect ion 414( c) of th…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
407
0.017547
48
0.023956
0.018198
49
0.025631
0.019281
50
0.026384
0.019413
51
0.027277
0.020343
52
0.028582
0.020488
53
0.030164
0.021316
54
0.031262 0.021960
55
0.031728
0.021969
56
0.033067
0.022897
57
0.034230
0.023556
58
0.035474
0.024159
59
0.036790
0.024958
60
0.037772
0.025905
61
0.039297
0.027414
62
0.039954
0…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability PBGCProposed Rules (FR)Proposed Oct 14, 2022
…2) (re 4044 rates);
Sofco Erectors, Inc.
v.
Trs. of Ohio, Operating Eng'rs, Pension Fund,
15 F. 4th 407 (6th Cir. 2021) (re blend of 4044 rates and funding interest rate assumption);
GCIU Employer Retirement Fund
v.
MNG Enterprises, Inc.,
No. 2:21-cv-00061, 2021 WL 3260079 (C.D. Cal., July 8, 2021) (re 4044 rates),
app…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2015
…cted December 16, 2014.
Back to Citation
2. According to data from 2012 5500 filings, only 32 of 1,407 active plans have fewer than 100 participants. Further, PBGC is not aware of a multiemployer plan that was established and covered by ERISA that was not initially a large plan. Generally it is only after a plan termi…