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43 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  4. ERISA § 4062(b)(2)(B) (29 U.S.C. § 1362) — Liability for termination of single-employer plans under a distress termination or a termination by corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B) (B) Special rule Payment of so much of the liability under paragraph (1)(A) as exceeds 30 percent of the collective net worth of all persons described in subsection (a) (including interest) shall be made under commercially reasonable terms prescribed by the corporation. The parties involved shall make a reaso…
  5. 87 FR 57824 — Change of Address; Technical Amendments
    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…
  6. ERISA § 4221(f) (29 U.S.C. § 1401) — Resolution of disputes
    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…
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  9. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 29 C.F.R. § 4208.3(e) — Abatement.
    PBGCRegulationsJan 1, 2017related by meaning
    (e) (e) Review of non-abatement determination. A plan sponsor's determinations that the employer does not satisfy the requirements for abatement under § 4208.4 and of the amount of reduction determined under § 4208.6 shall be subject to plan review under section 4219(b)(2) of ERISA and to arbitration under section 4221…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
    § 4003.56(c); e. § 4003.57(a); f. § 4003.58(b); g. § 4003.59(a) and (c); and h. § 4003.60. § § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54 [Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections: a. § 4003.6; b. § 4003.8; c. § 4003.33; d. § 4003.53; and …
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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) * * …
  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. 29 C.F.R. § 4043.63(a) — Liquidation.
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) Reportable event. Advance notice is required for a liquidation of a member of a plan's controlled group, as described in § 4043.30.
  20. 29 C.F.R. § 4043.24(a) — Termination or partial termination.
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) Reportable event. A reportable event occurs when the Secretary of the Treasury determines that there has been a termination or partial termination of a plan within the meaning of section 411(d)(3) of the Code.