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Go to ERISA § 404(c) (29 U.S.C. § 1104)
74 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006
    PBGCFinal Rules (FR)Jun 14, 2011
    filing date, then the plan is unaffected by the changes made by section 404. On July 1, 2008 (at 73 FR 37390), PBGC published in the Federal Register a proposed rule to implement section 404 of PPA 2006. PBGC received comments on the proposed rule from four commenters—three labor organizations and one individual. The …
  2. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016★ strong match
    … DC plan administrator must conduct a diligent search that meets the requirements of section 404 of ERISA. Back to Citation 17.  These are plans that would be described in section 4021 of ERISA but for section 4021(b)(1), (5), (12), and (13) of ERISA and that could transfer benefits to PBGC in money (even if stock were…
  3. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  4. ERISA § 4216(b) (29 U.S.C. § 1396) — Special rules for plans under section 404(c) of title 26
    PBGCCode / StatuteJan 6, 2017★ strong match
    …vered plans A plan is described in this subsection if— (b)(1) (1) it is a plan described in section 404(c) of title 26 or a continuation thereof; and (b)(2) (2) participation in the plan is substantially limited to individuals who retired prior to January 1, 1976.
  5. PBGCCode / StatuteJan 6, 2017related by meaning
    (f) (f) Disclosure exemption Any information or documentary material submitted to the corporation pursuant to this section shall be exempt from disclosure under section 552 of title 5, and no such information or documentary material may be made public, except as may be relevant to any administrative or judicial action …
  6. PBGCCode / StatuteJan 24, 2020related by meaning
    …meets, or has been determined by the Secretary of the Treasury to meet, the requirements of section 404(a)(2) of title 26.
  7. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019★ strong match
    ERISA has not been met, (ii) A determination that the requirements for demonstrating distress under section 4041(c)(2)(B) of ERISA have not been met, (iii) A determination with respect to the sufficiency of plan assets for benefit liabilities or for guaranteed benefits, and (iv) A determination with respect to a plan …
  8. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015
    … a partition order. Financial assistance means financial assistance from PBGC under section 4261 of ERISA. Insolvent has the same meaning as insolvent under section 4245(b) of ERISA. Interested party means, with respect to a plan— (1) Each participant in the plan; (2) Each beneficiary of a deceased participant; (3) Eac…
  9. ERISA § 4050(e) (29 U.S.C. § 1350) — Missing participants
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Regulatory authority The corporation shall prescribe such regulations as are necessary to carry out the purposes of this section, including rules relating to what will be considered a diligent search, the amount payable to the corporation, and the amount to be paid by the corporation.
  10. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …lose of the preceding plan year— The aggregate unfunded vested benefits (UVBs) (as determined under ERISA section 4006(a)(3)(E)(iii)) of plans subject to title IV of ERISA which are maintained by such sponsor and members of such sponsor's controlled groups (disregarding plans with no unfunded vested benefits) exceed $5…
  11. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    the funding shortfall for the plan year as provided under section 303(c)(4) of ERISA and section 430(c)(4) of the Code, with the following exceptions: (i) The funding target used to calculate the 4010 funding shortfall is determined without regard to the interest rate stabilization provisions of section 303(h)(2)(C)(iv…
  12. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017related by meaning
    … See 29 CFR 2578.1. Back to Citation 8.  These are plans that would be described in section 4021 of ERISA but for section 4021(b)(1), (5), (12), and (13) of ERISA and that could transfer benefits to PBGC in money (even if stock were used for other purposes) including plans described in section 403(b) of the Code under …
  13. 29 C.F.R. § 4001.2(3) — Definitions.
    PBGCRegulationsJul 8, 2024
    …he notice of a proposed termination of a single-employer plan, as required by section 4041(a)(2) of ERISA and § 4041.21 (in a standard termination) or § 4041.41 (in a distress termination) of this chapter. PBGC means the Pension Benefit Guaranty Corporation. Person means a person defined in section 3(9) of ERISA. Plan …
  14. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021
    … § 4211.2 Definitions. * * * * * Unfunded vested benefits means, as described in section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan. * * * * * 13. Revise § 4211.3 to read as follows: § 4211.3 Special rules for construction indust…
  15. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019
    … § 4211.2 Definitions. * * * * * Unfunded vested benefits means, as described in section 4213(c) of ERISA, the amount by which the value of nonforfeitable benefits under the plan exceeds the value of the assets of the plan. * * * * * 13. Revise § 4211.3 to read as follows: § 4211.3 Special rules for construction indust…
  16. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …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…
  17. 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, 1995related by meaning
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  18. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  19. 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 …
  20. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858