Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to ERISA 436 (not yet in the library — opens the official source)
61 documents · 0.09sAllIRCERISAPBGCJoint Board
  1. 79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
    PBGCFinal Rules (FR)May 6, 2014
    …easury Regulations under Code sections 430 and 436 also apply for purposes of the parallel rules in ERISA sections 303 and 206(g). Back to Citation 4.  74 FR 53004, 53062 (Oct. 15, 2009). Treas. Reg. § 1.436-1(a)(4)(iii) permits all or any portion of prohibited UCEBs to be restored by a plan amendment that meets the re…
  2. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …easury Regulations under Code sections 430 and 436 also apply for purposes of the parallel rules in ERISA sections 303 and 206(g). Back to Citation 4.  74 FR 53004, 53062 (Oct. 15, 2009). Treas. Reg. § 1.436-1(a)(4)(iii) permits all or any portion of prohibited UCEBs to be restored by a plan amendment that meets the re…
  3. PBGC Tech. Update 07-4 — Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)
    PBGCPBGC Technical UpdatesAug 31, 2007
    …s of section 436(d)(3)(A)(ii) of the Internal Revenue Code (IRC) and section 206(g)(3)(C)(i)(II) of ERISA. I. Background Under section 103(a) of the Pension Protection Act of 2006 (PPA 2006), there are situations in which the amount of benefit that can be paid in certain prohibited payment forms (e.g., a lump sum) is l…
  4. 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.
  5. ERISA § 4223(h) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    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.
  6. 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…
  7. 29 C.F.R. § 4022.27(e) — Phase-in of guarantee of unpredictable contingent event benefits.
    PBGCRegulationsJan 1, 2017
    …he date the UCEB became effective (January 1, 1990), it would be the date the phase-in period under ERISA section 4022 begins.
  8. 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…
  9. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
    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.
  10. 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…
  11. 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
  12. ERISA § 4063(d)(3) (29 U.S.C. § 1363) — Liability of substantial employer for withdrawal from single-employer plans under multiple controlled groups
    PBGCCode / StatuteJan 6, 2017related by meaning
    (d)(3) (3) treat that portion of the plan fund allocable to participants remaining in covered service as a separate plan.
  13. 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),…
  14. 29 C.F.R. § 4022.2 — Definitions.
    PBGCRegulationsNov 2, 2018
    …ngent event (UCE) has the same meaning as unpredictable contingent event in section 206(g)(1)(C) of ERISA and Treas. Reg. § 1.436-1(j)(9) (26 CFR 1.436-1(j)(9)). It includes a plant shutdown (full or partial) or a similar event (such as a full or partial closing of another type of facility, or a layoff or other workfor…
  15. ERISA § 4062(d)(2)(A) (29 U.S.C. § 1362) — Liability for termination of single-employer plans under a distress termination or a termination by corporation
    PBGCCode / StatuteJan 6, 2017★ strong match
    (d)(2)(A) (A) except as provided in subparagraph (B), for any fiscal year of any person, such person's consolidated net income (excluding any extraordinary charges to income and including any extraordinary credits to income) for such fiscal year, as shown on audited financial statements prepared in accordance with gene…
  16. ERISA § 4202 (29 U.S.C. § 1382) — Determination and collection of liability; notification of employer
    PBGCCode / StatuteJan 6, 2025related by meaning
    When an employer withdraws from a multiemployer plan, the plan sponsor, in accordance with this part, shall— (1) (1) determine the amount of the employer's withdrawal liability, (2) (2) notify the employer of the amount of the withdrawal liability, and (3) (3) collect the amount of the withdrawal liability from the emp…
  17. ERISA § 4205(d) (29 U.S.C. § 1385) — Partial withdrawals
    PBGCCode / StatuteJan 6, 2017related by meaning
    (d) (d) Continuation of liability of employer for partial withdrawal under amended plan In the case of a plan described in section 404(c) of title 26, or a continuation thereof, the plan may be amended to provide rules setting forth other conditions consistent with the purposes of this chapter under which an employer h…
  18. 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…
  19. 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
  20. 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.