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63 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  2. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
    …0169 0.30169 0.24983 0.24983 99 0.32077 0.32077 0.26814 0.26814 100 0.33996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065 0.40065 107 …
  3. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    4050.101 Purpose and scope. 4050.102 Definitions. 4050.103 Duties of plan administrator. 4050.104 Diligent search. 4050.105 Filing with PBGC. 4050.106 Missing participant benefits. 4050.107 PBGC discretion. Subpart B—Defined Contribution Plans 4050.201 Purpose and scope. 4050.202 Definitions. 4050.203 Options and dutie…
  4. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …725 Proposed 0 0 $0 Change (144) (417) (121,725) High-risk Volume Hours Cost Current 882 4,983 $700,101 Proposed 1,085 5,744 857,195 Change 203 761 157,094
  5. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    as amended by PPA and with the revised premium regulations. The final rule makes the necessary conforming revisions, as proposed. Back to Citation 50.  See 79 FR 13547 (March 11, 2014). Back to Citation 51.  Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
  6. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …0169 0.30169 0.24983 0.24983 99 0.32077 0.32077 0.26814 0.26814 100 0.33996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065
  7. 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
    .10] 6. Sections 4062.9, 4062.10, and 4062.11 are redesignated as §§ 4062.8, 4062.9, and 4062.10 respectively. § 4062.1 through § 4062.10 [Designated] 7. Newly redesignated §§ 4062.1 through 4062.10 are designated as subpart A with the heading “Subpart A— General Termination Liability Rules”. 8. A new subpart B is adde…
  8. 29 C.F.R. § 4022.101(a) — When do these rules apply?
    PBGCRegulationsJan 1, 2017
    (a) (a) In general. These rules (§§ 4022.101 through 4022.104) apply only if you die— (a)(1) (1) Required payments for future periods. Without having received all required payments for future periods under a form of annuity promising that, regardless of a participant's death, there will be annuity payments for a certai…
  9. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …0169 0.30169 0.24983 0.24983 99 0.32077 0.32077 0.26814 0.26814 100 0.33996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065 0.40065 107 …
  10. 29 C.F.R. § 4050.101(a) — Purpose and scope.
    PBGCRegulationsJan 22, 2018
    (a) (a) In general. This subpart describes PBGC's missing participants program for single-employer defined benefit retirement plans covered by title IV of ERISA. The missing participants program is a program to hold retirement benefits for missing participants and beneficiaries in terminated retirement plans and to hel…
  11. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    (3), 1413. 40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows: § 4233.3 Application filing requirements. * * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
  12. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    arch 9, 2021. Back to Citation 26.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 27.   See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Back to…
  13. 29 C.F.R. § 4000.53(c) — May I use electronic media to satisfy PBGC's record retention requirements?
    PBGCRegulationsJan 1, 2017
    …ay be needed to satisfy reporting and disclosure requirements or any other obligation under section 101(f), section 303(k)(4), or Title IV of ERISA;
  14. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  15. 29 C.F.R. § 4907.151 — Program accessibility: New construction and alterations.
    PBGCRegulationsJan 1, 2017
    …ts, and standards of the Architectural Barriers Act (42 U.S.C. 4151-4157), as established in 41 CFR 101-19.600 to 101-19.607, apply to buildings covered by this section.
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …as follows: PART 4050—MISSING PARTICIPANTS Subpart A—Single-Employer Plans Covered by Title IV 4050.101 Purpose and scope. 4050.102 Definitions. 4050.103 Duties of plan administrator. 4050.104 Diligent search. 4050.105 Filing with PBGC. 4050.106 Missing participant benefits. 4050.107 PBGC discretion. Subpart B—Defined …
  18. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  19. 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…
  20. 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.