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64 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 76 FR 13883 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Mar 15, 2011
    ayments interest assumptions for April 2011 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2011. The second-quarter 2011 interest assumptions under the allocation regulation will be 3.96 percent for the first 20 years following the valuation date and 4.32 percent th…
  2. 76 FR 34847 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Jun 15, 2011
    ments interest assumptions for July 2011 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2011. The third quarter 2011 interest assumptions under the allocation regulation will be 4.21 percent for the first 25 years following the valuation date and 4.34 percent the…
  3. 76 FR 56973 — 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, 2011
    interest assumptions for October 2011 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2011. The fourth quarter 2011 interest assumptions under the allocation regulation will be 4.07 percent for the first 20 years following the valuation date and 4.28 percent th…
  4. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022related by meaning
    s under Plan A were increased. If the increase had not occurred, Plan A would, as of the SFA measurement date, be ineligible for ( printed page 41009) special financial assistance. As a result of the event described in paragraph (f)(3) of this section, applying the limitation in paragraph (f)(1)(i) of this section and …
  5. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …o was age/service-qualified, was permanently laid off due to a plant shutdown occurring on April 1, 2011. The plan is a calendar year plan. Under the rules of Code section 436 (ERISA section 206(g)) and Treasury regulations thereunder, a plan cannot provide a UCEB payable with respect to an unpredictable contingent eve…
  6. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    ppropriateness of e-filing for reportable events in general and the need for special rules to accommodate specific categories of filers. Other Changes PBGC's 2009 proposed rule on reportable events would have added two new events to the reportable events regulation. One event would have occurred when a plan's adjusted …
  7. 80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers
    PBGCProposed Rules (FR)Proposed Jul 27, 2015related by meaning
    the use of appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology,e.g., permitting electronic submission of responses. List of Subjects in 29 CFR Part 4010 Pension insurance Pensions Reporting and recordkeeping requirements For the reasons g…
  8. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    liability payments assessed be determined as of the last day of the plan year preceding the withdrawal. V. Condition on Reallocation of Contributions PBGC's SFA regulation imposes a condition relating to the allocation of contributions. Under § 4262.16(e)(1), broadly speaking and not including certain good-faith pract…
  9. 76 FR 50413 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Aug 15, 2011
    …re updated monthly. This final rule updates the benefit payments interest assumptions for September 2011.[1] The September 2011 interest assumptions under the benefit payments regulation will be 2.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's…
  10. 76 FR 27889 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)May 13, 2011
    …ion are updated monthly. This final rule updates the benefit payments interest assumptions for June 2011.[1] The June 2011 interest assumptions under the benefit payments regulation will be 2.50 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's plac…
  11. 76 FR 21252 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Apr 15, 2011
    …tion are updated monthly. This final rule updates the benefit payments interest assumptions for May 2011.[1] The May 2011 interest assumptions under the benefit payments regulation will be 2.50 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's place…
  12. 76 FR 41689 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Jul 15, 2011
    …n are updated monthly. This final rule updates the benefit payments interest assumptions for August 2011.[1] The August 2011 interest assumptions under the benefit payments regulation will be 2.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's pl…
  13. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    on 303(d)(2). Back to Citation 7.  74 FR 11022 (Mar. 16, 2009), http://www.gpo.gov/​fdsys/​pkg/​FR-2009-03-16/​pdf/​E9-5741.pdf. Back to Citation 8.   http://www.pbgc.gov/​Documents/​n-12-61.pdf. Back to Citation 9.  Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012), http://www.pbgc.gov/​prac/​…
  14. 79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium
    PBGCFinal Rules (FR)Jan 3, 2014
    …e.g., DOL's final rule on Prohibited Transaction Exemption Procedures, 76 FR 66637, 66644 (Oct. 27, 2011). Back to Citation 10.  See PBGC 2011 pension insurance data table S-31, http://www.pbgc.gov/​documents/​pension-insurance-data-tables-2011.pdf. Back to Citation 11.
  15. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …nd on Payment of Premiums (29 CFR part 4007)—implement ERISA sections 4006 and 4007. On January 18, 2011, the President issued Executive Order 13563, “Improving Regulation and Regulatory Review,” to ensure that Federal regulations seek more affordable, less intrusive means to achieve policy goals, and that agencies giv…
  16. 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…
  17. 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
    emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
  18. 77 FR 14274 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Mar 9, 2012★ strong match
    to plans with valuation dates during the fourth quarter of 2011. DATES: Effective March 9, 2012. FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( Klion.Catherine@PBGC.gov), Manager, Regulatory and Policy Division, Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washi…
  19. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021
    …eases of 50 percent in 2010 for employers in Category A (defaults occurring in 2010); 55 percent in 2011 for employers in Category B (defaults occurring in 2011); and 60 percent in 2012 for employers in Category C (defaults occurring in 2012). For employers in Category D through Y, which have negotiated new collective …
  20. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017related by meaning
    and Budget issued memorandum M-16-06 on implementation of the 2015 act, including multipliers to use in the initial adjustment. Back to Citation 4.   https://www.whitehouse.gov/​sites/​default/​files/​omb/​memoranda/​2017/​m-17-11_​0.pdf. Back to Citation [FR Doc. 2017-01074 Filed 1-30-17; 8:45 am] BILLING CODE 7709-02…