91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026
…s for reportable events in the third category are generally not applicable to plans with fewer than 100 participants. The three categories of penalties are listed in the following table.
( printed page 45742)
Reportable
event
category
Reportable event type
Penalty amount
1
• Active participant reduction
• Distribution …
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
… with the statutory provision, PBGC is changing the small-plan numerical size range from fewer than 100 participants to 100 or fewer participants (the numerical size range of plans permitted by statute to use non-first-day-of-the-plan-year valuation dates).
As a general matter, PBGC wants every plan that in fact has a …
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
* *
(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 …
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…ipants. The premium payment regulation keys filing due dates to whether a plan is small (fewer than 100 participants, mid-size (100 or more but fewer than 500 participants), or large (500 or more participants). In the interest of uniformity, PBGC proposes to change § 4043.62(b)(1) to provide a waiver where a plan has f…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…ory provision, PBGC proposes to change from its current small-plan numerical size range (fewer than 100 participants) to the numerical size range in the statute (100 or fewer participants).
PBGC wants every plan that in fact has a non-first-day-of-the-plan-year valuation date to be included in the definition of “small …
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…is section and rounded to the nearest dollar, multiplied by the lesser of the participant count and 100, and
(ii) Two hundred-fifty dollars ($250) multiplied by the applicable inflation multiplier determined in accordance with paragraph (d)(2) of this section and rounded to the nearest dollar, multiplied by the excess,…
PBGCFinal Rules (FR)May 13, 2016★ strong match
…
Authority:
29 U.S.C. 1302(b)(3), 1310.
§ 4010.14
[Amended] 2. In § 4010.14, the words “of up to $1,100 a day for each day that the failure continues” are removed.
PART 4041—TERMINATION OF SINGLE-EMPLOYER PLANS
3. The authority citation for part 4041 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341, …
PBGCPBGC Opinion LettersOct 14, 1993★ strong match
…und, of Sec ti on 4225
Assum ption s:
1. T he valu e of the e mplo yer's assets after the sale is $ 100 ,000 .
2. T he em ploye r's liabilities othe r than w ithdraw al liability are $ 90 ,000 .
3.
Th e unfun ded vested bene fits allocab le to the e mplo yer prio r to
the appl ica
tion of se ction 4 225 are $ 10,0 00 i…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
low $100 million, PBGC has determined that the annual economic impact of the proposed rule would be less than $100 million.
Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice and comment requirements of section 553(b) of the Admini…
PBGCCode / StatuteJan 4, 1995★ strong match
Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015★ strong match
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…
PBGCRegulationsSep 15, 2025
are $100,000,000, unfunded vested benefits are based on assets of $99,142,857. Employer S withdraws from Plan B in 2028. For Employer S: {1} the payment year is 2022; {2} the determination year is 2027; {3} the exhaustion year is 2030; {4} the numerator of the phase-in fraction is 4 (2027 to 2030); {5} the denominator …
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…
PBGCRegulationsJan 1, 2017
…nder paragraph (b) of this section, the plan administrator must reduce the temporary supplement to $100 per month.For the purpose of determining whether the reduced benefit, i.e., a level-life annuity of $1,100 per month and a temporary annuity supplement of $100 per month to age 62, exceeds the maximum guaranteeable b…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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
…cant if “it is likely to result in a rule that may . . . [h]ave an annual effect on the economy of $100 million or more or adversely affect in a material way the economy, a sector of the economy, productivity, competition, jobs, the environment, public health or safety, or State, local, or tribal governments or communi…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]