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 …
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…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 49…
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015related by meaning
requirements.” Importantly, even where Congress required a model notice, it did not require use of that notice by plan sponsors.
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15. Section 305(e)(9)(D)(v) states, in relevant part, that “[i]n any case in which a suspension of benefits with respect to a plan is made in combination with a partition of…
PBGCCode / StatuteJan 6, 2017related by meaning
(c) (c) Priority
(c)(1) (1) Except as otherwise provided under this section, the priority of a lien imposed under subsection (a) shall be determined in the same manner as under section 6323 of title 26 (as in effect on April 7, 1986). Such section 6323 shall be applied for purposes of this section by disregarding subse…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
al of any foreign country or a corporation or other organization incorporated or organized under the laws of any foreign country.
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28. Section 4262(k) of ERISA includes rules that are parallel to section 432(k) of the Code. Under section 9704(d)(3) of ARP, the Secretary of the Treasury has interpretive…
89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
]
3. Redesignate § 4902.13 as § 4902.14.
4. Add new § 4902.13 to read as follows:
§ 4902.13
Specific exemptions: Legal Case Management.
(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 Gener…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
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…
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…
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016related by meaning
on 303(d)(2).
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7.
74 FR 11022 (Mar. 16, 2009),
http://www.gpo.gov/fdsys/pkg/FR-2009-03-16/pdf/E9-5741.pdf.
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8.
http://www.pbgc.gov/Documents/n-12-61.pdf.
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9.
Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012),
http://www.pbgc.gov/prac/…
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023related by meaning
ns is a permissible statutory interpretation under applicable law and that PBGC's determination was not arbitrary and capricious).
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8. The Taxpayer Relief Act of 1997 increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
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9.
Section 304 of…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
75 FR 64683 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Oct 20, 2010related by meaning
ed to 202-326-4024.)
SUPPLEMENTARY INFORMATION:
On August 10, 2010 (at 75 FR 48283), Pension Benefit Guaranty Corporation (PBGC)
( printed page 64684) published a proposed rule that would provide guidance on the applicability and enforcement of ERISA section 4062(e), which provides for reporting of and liability for ce…
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…