Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 91 T.C. 110 (not yet in the library — opens the official source)
60 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    …, and 7 distress termination cases, with an annual hourly burden of 560 hours and a cost burden of $110,040. Therefore, PBGC estimated that the annual burden for complying with this collection of information was 41,735 hours and $8,509,740.
  2. 81 FR 29765 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)May 13, 2016★ strong match
    …74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1452. § 4302.3 [Amended] 8. In § 4302.3, the figures “$110” are removed and the figures $275” are added in their place. Issued in Washington, DC, this 5 day of May, 2016.
  3. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 0.50000 0.50000 0.50000 0.50000 116 …
  4. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015
    …which limits the maximum amount of a suspension so that the post-suspension benefit is no less than 110 percent of the PBGC guarantee under section 4022A, exempts certain categories of individuals based on their age, and exempts benefits based on disability—PBGC interprets the term “maximum benefit suspensions” in sect…
  5. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 0.50000 0.50000 0.50000 0.50000 116 …
  6. 29 C.F.R. § 4907.110(a) — Self-evaluation.
    PBGCRegulationsJan 1, 2017
    (a) (a) The agency shall, by August 24, 1987, evaluate its current policies and practices, and the effects thereof, that do not or may not meet the requirements of this part, and, to the extent modification of any such policies and practices is required, the agency shall proceed to make the necessary modifications.
  7. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  8. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …ard terminations that the weighted average earnings loss for plans of all sizes will be only about $110 per plan, or an aggregate estimated earnings loss of $143,000.
  9. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 0.50000 0.50000 0.50000 0.50000 116 …
  10. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020★ strong match
    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…
  11. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017related by meaning
    adjusts, as required for 2017, the maximum civil penalties that PBGC may assess for failure to provide certain notices or other material information. PBGC's legal authority for this action comes from the Federal Civil Penalties Inflation Adjustment Act of 1990 as amended by the Federal Civil Penalties Inflation Adjust…
  12. 84 FR 67186 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 9, 2019
    …839 2,839 2022 688 688 2,905 2,905 2023 704 704 2,971 2,971 2024 720 720 3,040 3,040 2025 736 736 3,110 3,110 2026 753 753 3,181 3,181 2027 771 771 3,254 3,254 2028 788 788 3,329 3,329 2029 806 806 3,406 3,406 2030 or later 825 825 3,484 3,484 1  Applicable tables for valuation dates before 2020 are available on PBGC's…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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
    follows: Authority: 29 U.S.C. 1302(b)(3), 1303(a), 1362-1364, 1367, 1368. 2. Section 4062.1 is revised to read as follows: § 4062.1 Purpose and scope. Subpart A of this part sets forth rules for calculation and payment of the liability incurred, under section 4062(b) of ERISA, upon termination of any single-employer pl…
  15. 29 C.F.R. § 4043.23(f)(3)(i) — Active participant reduction.
    PBGCRegulationsJun 24, 2020
    …percentage February 1 50 50 50/1,000 = 5 percent. May 15 50 100 100/1,000 = 10 percent. September 1 110 210 210/1,000 = 21 percent. November 1 40 250 250/1,000 = 25 percent. (f)(3)(ii) (ii) A single-cause event occurs on September 1 because that is the first time the applicable percentage exceeds 20 percent. This event…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …nings loss for plans of all sizes would be only about $80 per plan, with a total estimated loss of $110,000.