85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
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…
PBGCRegulationsSep 15, 2025
(a)(11)(ii) (ii) A summary of the actuarial assumptions and methods used for purposes of ERISA section 303 and Code section 430, including the form of payment and benefit commencement date assumptions for all active and deferred vested participants not yet receiving benefits, information on how lump sums are valued (fo…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015
…e/dr.html.
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44.
Such required contributions include quarterly contributions under ERISA section 303(j)(3) and Code section 430(j)(3), liquidity shortfall contributions under ERISA section 303(j)(4) and
Code section 430(j)(4), and contributions to amortize funding waivers under ERISA section 303(e) and…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013
…t does not apply only to contributions required by statute (including quarterly contributions under ERISA section 303(j)(3) and Code section 430(j)(3), liquidity shortfall contributions under ERISA section 303(j)(4) and Code section 430(j)(4), and contributions to amortize funding waivers under ERISA section 303(e) and…
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…
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016
…entage for a plan for a plan year equals the funding target attainment percentage as provided under ERISA section 303(d)(2) and Code section 430(d)(2) determined without regard to the interest rate stabilization provisions of ERISA section 303(h)(2)(C)(iv) and Code section 430(h)(2)(C)(iv).
(2)
Assets used to determine…
PBGCCode / StatuteJan 4, 1995related by meaning
(d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
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.
PBGCCode / StatuteJan 6, 2017related by meaning
(i) (i) The preceding provisions of this section shall not apply with respect to amendments made to this subchapter in provisions enacted after October 22, 1986.
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
…ous instance of noncompliance with respect to an information requirement subject to section 4071 of ERISA that applied to the filer.
(d)
Willfulness.
An instance of noncompliance is conscious and purposeful rather than inadvertent and accidental.
2. Revise part 4302 to read as follows:
PART 4302—PENALTIES FOR FAILURE T…
PBGCCode / StatuteJan 6, 2017related by meaning
(f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGCProposed Rules (FR)Proposed Jul 27, 2015
…entage for a plan for a plan year equals the funding target attainment percentage as provided under ERISA section 303(d)(2) and Code section 430(d)(2) determined as of the valuation date for the plan year without regard to the segment rate stabilized interest provisions of ERISA section 303(h)(2)(iv) and Code section 4…
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 …
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…
PBGCRegulationsMar 5, 2020
…entage for a plan for a plan year equals the funding target attainment percentage as provided under ERISA section 303(d)(2) and Code section 430(d)(2) determined without regard to the interest rate stabilization provisions of ERISA section 303(h)(2)(C)(iv) and Code section 430(h)(2)(C)(iv).
(b)(2) (2) Assets used to de…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019
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…
PBGCCode / StatuteJan 6, 2025related by meaning
(h) (h) Purchase of insurance by employer Nothing in this section shall be construed to prohibit the purchase of insurance by an employer from any other person, to limit the circumstances under which such insurance would be payable, or to limit in any way the terms and conditions of such insurance.
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
PBGCCode / StatuteJan 3, 2007related by meaning
Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
PBGCCode / StatuteJan 6, 2025related by meaning
(b) (b) Payments of withdrawal liability not considered contributions Payments of withdrawal liability under this part shall not be considered contributions for purposes of this part.