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67 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(3)(A) (A) In general .—The term "small employer" means any employer which, for the calendar year in which the transaction referred to in paragraph (1)(B) occurred and for each of the 3 preceding years, on average— (f)(3)(A)(i) (i) employs not more than 500 employees, and (f)(3)(A)(ii) (ii) is required to make contr…
  2. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015
    …eligible multiemployer plans under title IV of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Reform Act of 2014 (MPRA). The interim final rule is published pursuant to section 122 of MPRA in order to carry out the provisions of section 4233 of ERISA. PBGC is solici…
  3. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
  4. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
  5. ERISA § 4222(e) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
    PBGCCode / StatuteJan 6, 2025related by meaning
    (e) (e) Arrangements by corporation with private insurers for implementation of program; election of coverage by participating plans with private insurers The corporation may enter into arrangements with private insurers to carry out in whole or in part the program authorized by this section and may require plans which…
  6. 76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006
    PBGCProposed Rules (FR)Proposed Oct 31, 2011
    …nding on the plan's termination date. De Minimis Lump Sums The proposed rule would add a new § 4022.122 to describe how PBGC would make determinations regarding de minimis lump sum payments (currently $5,000 or less under § 4022.7) under a statutory hybrid plan. Consistent with section 411(a)(13)(A) of the Code, if a p…
  7. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024★ strong match
    …r this action comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes the Pension Benefit Guaranty Corporation (PBGC) to issue regulations to carry out the purposes of title IV of ERISA, and section 4044 of ERISA (Allocation of Assets). It also comes from section 4…
  8. 81 FR 36229 — Mergers and Transfers Between Multiemployer Plans
    PBGCProposed Rules (FR)Proposed Jun 6, 2016
    ) of ERISA under certain conditions. The Department of the Treasury (Treasury) has interpretative jurisdiction over the subject matter in section 305. Sections 121 and 122 of MPRA provide PBGC with new statutory authority to assist critical and declining status plans under certain conditions. Section 121 of MPRA, which…
  9. ERISA § 4042(d)(2)(E) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (d)(2)(E) (E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and (d)(2)(F) (F) each employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer described in subparagraph (C),…
  10. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018
    …s of the financial assistance merger, the financial assistance agreement, sections 4231 and 4261 of ERISA, and the regulations thereunder. (b) Financial assistance agreement. PBGC may, upon providing notice to the plan sponsor, make changes to the financial assistance agreement in response to changed circumstances cons…
  11. 80 FR 79687 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Dec 23, 2015
    d section 4233(c) of ERISA. The effective date of a final partition order must satisfy the requirements of section 305(e)(9)(D)(v) of ERISA. * * * * * Issued in Washington, DC, this 18th day of December 2015. W. Thomas Reeder, Director, Pension Benefit Guaranty Corporation. Footnotes 1.  The interim final rule and comm…
  12. ERISA § 4225(a) (29 U.S.C. § 1405) — Limitation on withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) Unfunded vested benefits allocable to employer in bona fide sale of assets of employer in arms-length transaction to unrelated party; maximum amount; determinative factors (a)(1) (1) In the case of bona fide sale of all or substantially all of the employer's assets in an arm's-length transaction to an unrelated…
  13. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  14. PBGCCode / StatuteJan 24, 2020related by meaning
    (c)(3) (3) In the case of a plan established and maintained by more than one professional service employer, the plan shall not be treated as a plan described in subsection (b)(13) if, at any time after September 2, 1974, the plan has more than 25 active participants.
  15. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …printed page 6895) and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …
  16. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
  17. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  18. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021
    …and information that plans receiving SFA will need to maintain and retain to comply with title I of ERISA. Other Provisions Section 4262 of ERISA contains other provisions that apply to SFA and plans receiving SFA. These provisions are enumerated under § 4262.17 of the regulation: SFA must not be capped by the guarante…
  19. 86 FR 68560 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 3, 2021
    …From— To— 2023 691 691 2,919 2,919 2024 706 706 2,984 2,984 2025 723 723 3,052 3,052 2026 739 739 3,122 3,122 2027 756 756 3,194 3,194 2028 774 774 3,268 3,268 2029 791 791 3,343 3,343 2030 810 810 3,420 3,420 2031 828 828 3,498 3,498 ( printed page 68562) 2032 or later 847 847 3,579 3,579 1  Applicable tables for valu…
  20. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023
    …is rulemaking comes from section 4002(b)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA, and section 4262 of ERISA (Special Financial Assistance by the Corporation), which permits PBGC, in consultation with the…