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45 documents · 0.02sAllIRCERISAPBGCJoint Board
  1. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    g to read “Change in controlled group.” While headings do not have the force of law, PBGC believes modifying the heading will help minimize confusion. The final rule, like the proposed, also revises the examples in this section. The first example is revised to provide greater clarity on the timing of, and responsibilit…
  2. PBGCCode / StatuteJan 6, 2025related by meaning
    (b)(5) (5) If a committee to which has been referred a resolution has not reported it before the expiration of 10 calendar days after its introduction, it shall then (but not before) be in order to move to discharge the committee from further consideration of that resolution, or to discharge the committee from further …
  3. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    * * (2) Section 303(m) of ERISA and section 430(m) of the Code, dealing with defined benefit pension plans maintained by certain community newspapers. 6. Amend § 4006.5 by adding paragraph (h) to read as follows: § 4006.5 Exemptions and special rules. * * * * * (h) CSEC plan premium funding target. The premium funding …
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    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…
  8. ERISA § 4002(g) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (g) (g) Exemption from taxation (g)(1) (1) The corporation, its property, its franchise, capital, reserves, surplus, and its income (including, but not limited to, any income of any fund established under section 1305 of this title), shall be exempt from all taxation now or hereafter imposed by the United States (other…
  9. PBGCCode / StatuteJan 6, 2025related by meaning
    (b) (b) Amendment of plan for reduction of amount of unfunded vested benefits allocable to employer withdrawn from plan A plan may be amended to provide for the reduction of the amount determined under section 1391 of this title by not more than the greater of— reduced by the amount, if any, by which the amount determi…
  10. 87 FR 57824 — Change of Address; Technical Amendments
    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…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023related by meaning
    ctuarial Assumptions for Determining an Employer's Withdrawal Liability, 87 FR 62316.) Back to Citation 27.  5 U.S.C. 601 et seq. Back to Citation 28.  The applicable definition of “rule” is found in section 601 of the Regulatory Flexibility Act. See 5 U.S.C. 601(2). Back to Citation 29.  The applicable definitions of …
  17. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    384(c). § 4204.12 [Amended] 8. Section 4204.12 is amended by removing the figures “412(b)(3)(A)” and adding in their place the figures “431(b)(3)(A)”. PART 4206—ADJUSTMENT OF LIABILITY FOR A WITHDRAWAL SUBSEQUENT TO A PARTIAL WITHDRAWAL 9. The authority citation for part 4206 continues to read as follows: Authority: 29…
  18. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    FOR SALE OF ASSETS 7. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.12 [Amended] 8. Section 4204.12 is amended by removing the figures “412(b)(3)(A)” and adding in their place the figures “431(b)(3)(A)”. PART 4206—ADJUSTMENT OF LIABILITY FOR WITHDRAW…
  19. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013related by meaning
    nding purposes. This solution has the advantage that it avoids introducing new participant-counting rules and does not impose on ( printed page 44063) filers the burden of determining two different participant counts for two similar purposes. PBGC solicits suggestions from the public for alternative approaches to calcu…
  20. 90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
    PBGCFinal Rules (FR)Sep 26, 2025related by meaning
    TION OF SINGLE-EMPLOYER PLANS 1. The authority citation for part 4041 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 2. Amend § 4041.21 by revising paragraphs (b)(2)(iii) and (iv) and (b)(2)(v)(A) to read as follows: § 4041.21 Requirements for a standard termination. * * * * * (b) * * …