Search the Pension Law Library

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
   loyer at a facility, all records that bear on whether there was a section 4062(e) event and on the calculation of liability with respect to the event. (b) If PBGC finds that an employer or plan administrator referred to in paragraph (a) of this section has failed to keep records sufficient to determine whether a sectio…
2. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
   PBGCFinal Rules (FR)Jan 8, 2021★ strong match
   …nt of an employer's contributions—excluding contributions required to be disregarded ( printed page 1266)
3. ERISA § 4068(a) (29 U.S.C. § 1368) — Lien for liability
   PBGCCode / StatuteJan 6, 2017related by meaning
   (a) (a) Creation of lien If any person liable to the corporation under section 1362, 1363, or 1364 of this title neglects or refuses to pay, after demand, the amount of such liability (including interest), there shall be a lien in favor of the corporation in the amount of such liability (including interest) upon all pr…
4. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
   PBGCRegulationsJul 1, 2019related by meaning
   [Reserved]
5. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
6. 29 C.F.R. § 4907.171-4907.999 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
7. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
8. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
9. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. ERISA § 4301(b) (29 U.S.C. § 1451) — Civil actions
    PBGCCode / StatuteJan 4, 1995related by meaning
    (b) (b) Failure of employer to make withdrawal liability payment within prescribed time In any action under this section to compel an employer to pay withdrawal liability, any failure of the employer to make any withdrawal liability payment within the time prescribed shall be treated in the same manner as a delinquent …
11. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
12. ERISA § 4003(e)(3) (29 U.S.C. § 1303) — Operation of corporation
    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…
13. 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.
14. 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…
15. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
16. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    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…
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. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
19. 29 C.F.R. § 4067.1 — Cross-reference.
    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.
20. 87 FR 57824 — Change of Address; Technical Amendments
    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…