90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…2-0065
Part 4233, Partitions of Eligible Multiemployer Plans
1212-0068
Issued in Washington, DC, by
Ann Y. Orr,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
A CSEC plan is a plan maintained by multiple employers, most of which are rural cooperatives, charities, or agricultural cooperatives or ma…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
…0
04/01/1988
06/01/1988
7.75
06/01/1988
09/01/1988
8.00
09/01/1988
11/01/1988
8.25
11/01/1988
04/01/1989
7.75
04/01/1989
06/01/1989
8.00
06/01/1989
08/01/1989
7.75
08/01/1989
09/01/1989
7.50
09/01/1989
10/01/1989
7.25
10/01/1989
12/01/1989
7.50
12/01/1989
03/01/1990
7.25
03/01/1990
06/01/1990
7.50
06/01/1990
07/01/1990…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
valuation methods—in general.
* * * * *
(e) Adjusting the values to reflect the loading for expenses in accordance with § 4044.52(d) of this chapter. * * * * *
50. Add part 4909 to read as follows:
PART 4909—OMB CONTROL NUMBERS FOR PBGC INFORMATION COLLECTION REQUIREMENTS
Authority:
29 U.S.C. 1302(b)(3), 5 CFR part 13…
PBGCRegulationsJan 1, 2017★ strong match
…hat where structural changes in facilities are undertaken, such changes shall be made by August 22, 1989, but in any event as expeditiously as possible.
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
…ing in its place the phrase “section 4006(a)(3)(I) of ERISA for certain small employers”.
PART 4010—ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING
9. The authority citation for part 4010 continues to read as follows:
PBGCRegulationsJan 1, 2017related by meaning
…ormation in paragraph (b) of this section) a statement that—
(c)(2)(i) (i) Irrevocable commitments (annuity contracts) may be purchased from an insurer to provide some or all of the benefits under the plan;
(c)(2)(ii) (ii) The insurer or insurers have not yet been identified; and
PBGCPBGC Opinion LettersJul 8, 1996★ strong match
… o f the date of this letter. A ny req uest for r eco nside ration sh ould be ad dress ed to :
M s.
Anna Gil reat h, Manag er, Stan dard Termi nati on
Compli ance Di vis ion, Ins uran ce Operat ions Depart ment, [*8]
Pensi on Benef it Guarant y Corpor ati on, 1200 K St reet , N.W., Washing ton, D.C. 20005
We hope
this …
PBGCPBGC Opinion LettersFeb 16, 1993
… Plan in eit her a
lump sum d istribution or an irrevo cab le com mitme nt in the for m of a
grou p ann uity
contract
fr om an i nsur ance c ompany. In addi ti on, y ou expl ain that sur pl
us asse
ts remained aft er all benefi ts of t he
Pensi on
PBGCPBGC Opinion LettersMay 20, 1998
… be comp ensated by the
City for i ts manag ement ser vices
in t he amount of at l east $ * * * per
ann um,
plus i ncenti ves and oth er charge s not t o ex
ceed $ * *
* over three ye ars, no t includin g "S pec ial Pro jects."
Contr act § I. B.4.
The
Corporation is "responsible for operating t he
[Transit Syst em] und…
90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption PBGCFinal Rules (FR)Dec 23, 2025related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
90 FR 1374 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 8, 2025
…er “$356” and add in its place the number “$365”.
( printed page 1375)
Issued in Washington, DC, by
Ann Y. Orr,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
84 FR 51494 — Benefit Payments and Allocation of Assets PBGCProposed Rules (FR)Proposed Sep 30, 2019
…he term.
Back to Citation
14.
See, e.g.,
PBGC Op. Ltr. 86-28 (concluding that PBGC must deduct an annuity purchase when calculating the participant's MGB). PBGC's position has been upheld in court.
See Lami
v.
PBGC,
1989 U.S. Dist. LEXIS 19153 (W.D. Pa. 1989).
Back to Citation
15.
If the starting dates of the partia…
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) * * …
PBGCFinal Rules (FR)Jun 6, 2024
…or the term “benefit liabilities (as defined in 29 U.S.C. 1301(a)(16))”).
Signed in Washington, DC.
Ann Y. Orr,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
PBGCRegulationsJan 1, 2017
…r 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 event, if the event occurs during a plan year in which the plan's adjusted funding target attainment percentage is less than 60%. On March 17, 2014…
91 FR 16838 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Apr 3, 2026related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
…
Removal of IRC section 436 restriction.
(i)(A)
Facts:
A plan provision was adopted on September 1, 1989, to provide that age/service-qualified participants are entitled to an unreduced early retirement benefit if permanently laid off due to a plant shutdown occurring after January 1, 1990. Participant A, who was age/s…
76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
…r 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 event, if the event occurs during a plan year in which the plan's adjusted funding target attainment percentage is less than 60%. On January 30, 20…
89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCFinal Rules (FR)Dec 5, 2024
…h other important law enforcement concerns, see,
e.g.,5 U.S.C. 552(b)(7).
Issued in Washington, DC.
Ann Y. Orr,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
See 5 U.S.C. 552a(a)(5).
Back to Citation
2.
See 5 U.S.C. 552a(k)(2).
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]