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52 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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…
  3. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    assured of consideration. ADDRESSES: Comments may be submitted by any of the following methods: Federal eRulemaking Portal:http://www.regulations.gov. Follow the online instructions for submitting comments. Email:reg.comments@pbgc.gov. Refer to RIN 1212-AB34 in the subject line. Mail or Hand Delivery: Regulatory Affair…
  4. 79 FR 54904 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Sep 15, 2014
    …1322, 1322b, 1341(c)(3)(D), and 1344. ( printed page 54905) 2. In appendix B to part 4022, Rate Set 252, as set forth below, is added to the table. Appendix B to Part 4022—Lump Sum Interest Rates For PBGC Payments * * * * * Rate set For plans with a valuation date Immediate annuity rate (percent) Deferred annuities (pe…
  5. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  6. 29 C.F.R. § 4022.23(f)(1) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …98 .351 .397 .443 .489 .535 52 .067 .131 .191 .248 .303 .357 .404 .451 .498 .545 53 .068 .133 .194 .252 .308 .363 .411 .459 .507 .555 54 .069 .135 .197 .256 .313 .369 .418 .467 .516 .565 55 .070 .137 .200 .260 .318 .375 .425 .475 .525 .575 56 .072 .141 .206 .268 .328 .387 .439 .491 .543 57 .074 .145 .212 .27
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 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 …
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    4003.57(a); f. Section 4003.58(b); g. Section 4003.59(a) and (c); and h. Section 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. Section 4003.6; b. Section 4003.8; c. Section 4003.33; …
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  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. 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.
  19. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 80 FR 55249 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Sep 15, 2015related by meaning
    it for t = it for t = it for t =   *         *         *         *         *         *         * October-December 2015 0.0246 1-20 0.0298 >20 N/A N/A Issued in Washington, DC, on this 10th day of September 2015. Judith Starr, General Counsel, Pension Benefit Guaranty Corporation. [FR Doc. 2015-23231 Filed 9-14-15; 8:45…