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
.10]
6. Sections 4062.9, 4062.10, and 4062.11 are redesignated as §§ 4062.8, 4062.9, and 4062.10 respectively.
§ 4062.1 through § 4062.10
[Designated] 7. Newly redesignated §§ 4062.1 through 4062.10 are designated as subpart A with the heading “Subpart A— General Termination Liability Rules”.
8. A new subpart B is adde…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
b) of the Pension Protection Act of 2006, Public Law 109-280, dealing with certain frozen plans of commercial passenger airlines and airline caterers. (2) Section 306 of ERISA and section 433 of the Code, dealing with certain defined benefit pension plans maintained by certain cooperatives and charities.
5. In § 4006.5…
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
ebtor's spouse may claim his or her share of a joint income tax refund by filing Form 8379 with the Internal Revenue Service (see
http://www.irs.gov); (14) How the debtor may exercise other rights and remedies, if any, available to the debtor under statutory or regulatory authority under which the debt arose.
(15) That…
PBGCCode / StatuteJan 6, 2017related by meaning
(d)(2) (2) The liability imposed by section 1362, 1363, or 1364 of this title may be collected by a proceeding in court if the proceeding is commenced within 6 years after the date upon which the plan was terminated or prior to the expiration of any period for collection agreed upon in writing by the corporation and th…
PBGCCode / StatuteJan 6, 2017related by meaning
(f) (f) Procedures applicable to certain disputes
(f)(1) (1) In general .—If— then the person against which the withdrawal liability is assessed based solely on the application of section 1392(c) of this title may elect to use the special rule under paragraph (2) in applying subsection (d) of this section and section 1…
PBGCRegulationsJan 1, 2017related by meaning
t of the credit under section 4206(b)(1) and then of the reduction in the credit under paragraph (b)(2) of that section. In cases where the withdrawal liability for the prior partial withdrawal was reduced by an abatement or other reduction of that liability, the adjusted credit is further reduced in accordance with § …
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021related by meaning
uction arising from a restriction on lump sums or other benefits under section 305(f) of ERISA and section 432(f) of the Code.
(3)
Benefit suspension. A benefit suspension under section 305(e)(9) of ERISA and section 432(e)(9) of the Code, but only for withdrawals not more than 10 years after the end of the plan year i…
PBGCCode / StatuteJan 6, 2017related by meaning
(e)(3) (3) The district courts of the United States shall have jurisdiction of actions brought by the corporation under this subchapter without regard to the amount in controversy in any such action.
(e)(4) (4) Repealed. Pub. L. 98–620, title IV, §402(33), Nov. 8, 1984, 98 Stat. 3360.
(e)(5) (5) In any action brought u…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
duction arising from a restriction on lump sums or other benefits under section 305(f) of ERISA or section 432(f) of the Code.
(3)
Benefit suspension. A benefit suspension under section 305(e)(9) of ERISA or section 432(e)(9) of the Code, but only for withdrawals not more than 10 years after the end of the plan year in…
75 FR 74622 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 1, 2010
…448
2,448
2014
591
591
2,497
2,497
2015
602
602
2,547
2,547
2016
614
614
2,598
2,598
2017
627
627
2,652
2,652
2018
640
640
2,708
2,708
2019
654
654
2,765
2,765
2020
668
668
2,823
2,823
2021 or later
682
682
2,882
2,882
1
Table II-A.
2
Table II-B.
3
Table II-C.
* * * * *
Issued in Washington, DC, this 29th day of Nov…
PBGCRegulationsJan 1, 2017related by meaning
Section 4062.8 of this chapter contains rules on deferred payment and other arrangements for satisfaction of liability to the PBGC after termination of single-employer plans.
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.
…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
llion.
(1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
PBGCCode / StatuteJan 6, 2017related by meaning
(h) (h) any withdrawal liability incurred by the employer pursuant to part 1 of subtitle E as a result of the complete or partial withdrawal of the employer from the multiemployer plan before January 16, 1982, shall be void.
(h)(1) (1) In the case of an employer who entered into a collective bargaining agreement—
(h)(1…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
035
Part 4208, Reduction or Waiver of Partial Withdrawal Liability
1212-0039
Part 4207, Reduction or Waiver of Complete Withdrawal Liability
1212-0044 Part 4003, Administrative Appeals (Employers)
1212-0061
Part 4003, Filings for Reconsiderations
1212-0063
Parts 4041 and 4042, Disclosure of Information in Distress and …
83 FR 46642 — Mergers and Transfers Between Multiemployer Plans PBGCFinal Rules (FR)Sep 14, 2018related by meaning
stitute a violation of the prohibited transaction provisions of section 406(a) and (b)(2) of ERISA.
(c)
Certified change in bargaining representative. Transfers of assets and liabilities pursuant to a change of collective bargaining representative certified under the Labor-Management Relations Act of 1947 or the Railwa…
PBGCRegulationsJan 1, 2017related by meaning
(e) (e) Notice of liability. Within 30 days after the determination of liability, the plan sponsor shall issue a notice of liability in writing to each liable employer. The notice shall include—
(e)(1) (1) The amount of the employer's liability for de minimis amounts;
(e)(2) (2) A schedule for payment of the liability,…
PBGCRegulationsJan 6, 2025related by meaning
(a) (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of General Counsel Case Management System” from the provisions of 5 U.S.C. 552a(c)(3), (d), (e)(1), (e)(4)(G), (H), and (I), and (f).
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Combined notice. A plan sponsor submitting an application for benefit suspensions under section 305(e)(9) of ERISA with Treasury, and a partition under section 4233 of ERISA with PBGC, may combine the PBGC model notice for coordinated applications provided at Appendix A with the Treasury model notice in Appendi…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]