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
ed this proposed rule under E.O. 12866.
Regulatory Flexibility Act
PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in section 605 …
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…
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…
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…
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…
29 C.F.R. § 4206.8(a) — Reduction of credit for abatement or other reduction of prior partial withdrawal liability. PBGCRegulationsJan 1, 2017related by meaning
(a) (a) General. If an employer's withdrawal liability for a prior partial withdrawal has been reduced or waived, the credit determined pursuant to §§ 4206.4 through 4206.7 shall be adjusted in accordance with this section.
PBGCPBGC Opinion LettersSep 28, 1994
…pect to t hat plan when t hey a re due ." n1
n1
Sectio n 40 07 o f ER ISA was am end ed b y section 933 1(c) of the O mnib us B udge t Rec onc ili
ati on Act of
1987
("OBRA"), Pub. L. 100- 203, 101
Stat. 1330, 1330-368 (1987). The eff ecti ve date was
establish ed b y section 933 1(f)
of O BR A, 10 1 Sta t. 133 0, 13 3…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021
…rate history group
$125,000
$45,000
(7)
(7)
Adjustment factor by rate history group (4)/(6)
0.868
0.933
(8)
(7)
Total actual contributions by rate history group
$740,000
$240,000
(9)
(7)
Adjusted contributions by rate history group (7)x(8)
$642,320
$223,920
(10)
(8)(i)
Sum of adjusted contributions for rate history gro…
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 § …
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (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 spo…
PBGCCode / StatuteJan 4, 1995related by meaning
(e) (e) Reduction or elimination of partial withdrawal liability under any conditions; criteria; procedures applicable
(e)(1) (1) The corporation may prescribe regulations providing for the reduction or elimination of partial withdrawal liability under any conditions with respect to which the corporation determines tha…
PBGCFinal Rules (FR)Apr 4, 2012
… Title 29 of the Code of Federal Regulations, Part 1927 to End, revised as of July 1, 2011, on page 933, § 4007.5 is reinstated to read as follows:
§ 4007.5
Date of filing.
The PBGC applies the rules in subpart C of part 4000 of this chapter to determine the date that a submission under this part was filed with …
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…
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.
…
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…
PBGCRegulationsJan 1, 2017related by meaning
(c)(5)(ii) (ii) Provide the notice in that common non-English language to those affected parties literate only in that language.
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
PBGCRegulationsJan 1, 2017related by meaning
(a) (a) Notification of liability. Except as provided in paragraph (c) of this section, when the PBGC has determined the amount of the liability under part 4062 and whether or not the liability has already been paid, the PBGC shall notify liable person(s) in writing of the amount of the liability. If the full liability…
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018related by meaning
otice.”;
c. Amend paragraph (c)(1) by removing “the Notice shall be filed with the PBGC” and adding in its place “the notice must be filed with PBGC”; d. Amend paragraph (c)(2) by removing “the Notice shall be filed with the PBGC” and adding in its place “the notice must be filed with PBGC”;
e. Amend paragraph (d) by r…
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…