75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
lculating and satisfying liability arising from such events.
* * * * *
( printed page 48294)
Issued in Washington, DC, August 4, 2010.
Joshua Gotbaum, Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
A contrary case is
Hightower
v.
Texas Hospital Association,
65 F.3d 443 (5th Cir. 1995). The
Hightower
case…
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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) * * …
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
Back to Citation
7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
E MULTIEMPLOYER PLANS
3. The authority citation for part 4233 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1413.
§ 4233.11
[Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
75 FR 78161 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Dec 15, 2010related by meaning
re:
it
for
t
=
it
for
t
=
it
for
t
=
* * * * * * *
January-March 2011
0.0407
1-25
0.0393
>25
N/A
N/A Issued in Washington, DC, on this 13th day of December 2010.
Vincent K. Snowbarger,
Deputy Director for Operations, Pension Benefit Guaranty Corporation.
[FR Doc. 2010-3…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
e transferee plan's premium payment year.
(3) With respect to a merger effective at the beginning of the premium payment year, the transferee plan if— (i) The merger is not de minimis; or
(ii) The assets of the transferee plan immediately before the merger are less than the total assets transferred to the transferee pl…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 55249 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 15, 2015related by meaning
it
for
t
=
it
for
t
=
it
for
t
=
* * * * * * *
October-December 2015
0.0246
1-20
0.0298
>20
N/A
N/A Issued in Washington, DC, on this 10th day of September 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-23231 Filed 9-14-15; 8:45…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015related by meaning
guaranteed under section 4022A, the amount of this benefit payment obligation is subject to change under section 4022A(f)(2)(C).
Back to Citation
10. Section 305(e)(9)(E)(vi) defines the term “benefit improvement” as a resumption of suspended benefits, an increase in benefits, an increase at the rate at which benefit…
80 FR 34052 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 15, 2015related by meaning
e:
it
for
t
=
it
for
t
=
it
for
t
=
* * * * * * *
July-September 2015
0.0232
1-20
0.0237
>20
N/A
N/A Issued in Washington, DC, on this 8th day of June 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-14592 Filed 6-12-15; 8:45 am]
…
78 FR 16401 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Mar 15, 2013related by meaning
or
t
=
it
for
t
=
* * * * * * *
April-June 2013
0.0250
1-20
0.0320
>20
N/A
N/A
( printed page 16403) Issued in Washington, DC, on this 11th day of March 2013.
Leslie Kramerich,
Acting Chief Policy Officer, Pension Benefit Guaranty Corporation.
[FR Doc. 2013-06085 Filed …
77 FR 15256 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Mar 15, 2012related by meaning
or
t
=
it
for
t
=
* * * * * * *
April-June 2012
0.0311
1-20
0.0336
>20
N/A
N/A
( printed page 15258) Issued in Washington, DC, on this 9th day of March 2012.
Laricke Blanchard,
Deputy Director for Policy, Pension Benefit Guaranty Corporation.
[FR Doc. 2012-6301 Filed 3-…
PBGCCode / StatuteJan 4, 1995related by meaning
(a) (a) Treatment of transactions to evade liability If a principal purpose of any person in entering into any transaction is to evade liability to which such person would be subject under this subtitle and the transaction becomes effective within five years before the termination date of the termination on which such …