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75 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 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…
  2. ERISA § 4010(d)(3) (29 U.S.C. § 1310) — Authority to require certain information
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d)(3) (3) Pension stabilization disregarded For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 1 of this title.
  3. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018
    …rger means a merger of two or more multiemployer plans facilitated by PBGC under section 4231(e) of ERISA, including a merger that is facilitated with financial assistance under section 4231(e)(2) of ERISA. Fair market value of assets has the same meaning as the term has for minimum funding purposes under section 304 o…
  4. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020★ strong match
    …r this action 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. It also comes from section 4006 of ERISA, which gives PBGC the authority to prescribe schedules of premium rates and base…
  5. ERISA § 4219(a) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) Furnishing of information by employer to plan sponsor An employer shall, within 30 days after a written request from the plan sponsor, furnish such information as the plan sponsor reasonably determines to be necessary to enable the plan sponsor to comply with the requirements of this part.
  6. 81 FR 36229 — Mergers and Transfers Between Multiemployer Plans
    PBGCProposed Rules (FR)Proposed Jun 6, 2016
    … the transaction. Endangered status has the same meaning as the term has under section 305(b)(1) of ERISA and section 432(b)(1) of the Code, and includes “seriously endangered status” as described in section 305(b)(1) of ERISA and section 432(b)(1) of the Code. Facilitated merger means a merger of two or more multiempl…
  7. 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 …
  8. 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…
  9. 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…
  10. 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.
  11. 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…
  12. 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…
  13. 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
  14. 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 …
  15. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020★ strong match
    …n. Footnotes 1.   See 44 FR 42181, 42181 (July 19, 1979). Back to Citation 2.   See section 4007 of ERISA (designated payor is defined as a contributing sponsor or plan administrator in the case of a single-employer plan). Back to Citation 3.   See 67 FR 47694, 47694 (July 22, 2002). Back to Citation 4.  Note, section …
  16. 29 C.F.R. § 4001.2(3) — Definitions.
    PBGCRegulationsJul 8, 2024
    ) that is not a multiemployer plan (as defined in section 4001(a)(3) of ERISA) and that is covered by title IV of ERISA. Standard termination means the voluntary termination, in accordance with section 4041(b) of ERISA and part 4041, subpart B, of this chapter, of a single-employer plan that is able to provide for all …
  17. 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
  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 § 4062(e)(5)(B) (29 U.S.C. § 1362) — Liability for termination of single-employer plans under a distress termination or a termination by corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e)(5)(B) (B) Funding target The term "funding target" means, with respect to any plan year, the funding target as determined under section 1306(a)(3)(E)(iii)(I) of this title for purposes of determining the premium paid to the Corporation under section 1307 of this title for the plan year. (e)(5)(C) (C) Market value T…