PBGCFinal Rules (FR)Jul 8, 2022related by meaning
elatively small amount of SFA compared to their non-SFA assets (so that the SFA account is projected to be exhausted after a relatively short period)? Definitions—SFA Measurement Date
The SFA measurement date used in calculating the amount of SFA under § 4262.4 was defined in § 4262.2 of the interim final rule as the l…
PBGCFinal Rules (FR)Dec 22, 2017
… 2014-01 on Fiduciary Duties And Missing Participants In Terminated Defined Contribution Plans (the FAB).[4]
The FAB provides guidance about required search steps and distribution options for benefits of missing participants in terminated DC plans.
Coordination and Consultation
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
.
The regulatory action and related economic considerations for each condition are described as follows.
Conditions Related to Future Benefit Accruals The interim final rule provides that, during the SFA coverage period (beginning on the plan's SFA measurement date through the last day of the last plan year ending in 2…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023related by meaning
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
Back to Citation
7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…
PBGCProposed Rules (FR)Proposed Sep 20, 2016
… 2014-01 on Fiduciary Duties And Missing Participants In Terminated Defined Contribution Plans (the FAB).[5]
The FAB provides guidance about required search steps and options for dealing with the benefits of missing participants in terminated DC plans.
82 FR 13755 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Mar 15, 2017
ayments interest assumptions for April 2017 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2017. The second quarter 2017 interest assumptions under the allocation regulation will be 2.15 percent for the first 20 years following the valuation date and 2.60 percent th…
81 FR 91032 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Dec 16, 2016
… are updated monthly. This final rule updates the benefit payments interest assumptions for January 2017.[1]
PBGC normally updates the assumptions under the benefit payments regulation for January at the same time as PBGC updates assumptions for the first quarter of the year under its regulation on Allocation of Assets…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
proaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order 12866, PBGC has examined the economic and policy implications of this proposed rule and has co…
81 FR 83137 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Nov 21, 2016★ strong match
…nts in pension plans undergoing distress or involuntary termination with valuation dates falling in 2017. This table is needed in order to compute the value of early retirement benefits and, thus, the total value of benefits under a plan.
DATES:
Effective January 1, 2017.
FOR FURTHER INFORMATION CONTACT:
Deborah C. Mur…
88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
eriod that SFA is intended to cover, but that a compromise might be to amortize the SFA over no fewer than a stated period of years, such as 20 years. PBGC considered these suggestions but decided not to adopt them. PBGC provided a process in the July 2022 final rule for a plan that receives SFA under the terms of the …
82 FR 43299 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 15, 2017
interest assumptions for October 2017 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2017. The fourth quarter 2017 interest assumptions under the allocation regulation will be 2.34 percent for the first 20 years following the valuation date and 2.63 percent th…
82 FR 27422 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 15, 2017
ments interest assumptions for July 2017 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2017. The third quarter 2017 interest assumptions under the allocation regulation will be 2.44 percent for the first 20 years following the valuation date and 2.74 percent the…
82 FR 10707 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Feb 15, 2017
…on are updated monthly. This final rule updates the benefit payments interest assumptions for March 2017.[1]
The March 2017 interest assumptions under the benefit payments regulation will be 1.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's pla…
81 FR 93599 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Dec 21, 2016
…erest assumptions under the asset allocation regulation for valuation dates in the first quarter of 2017. The interest assumptions are used for valuing benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC. As discussed below, PBGC has published a separate final r…
82 FR 17938 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 14, 2017
…tion are updated monthly. This final rule updates the benefit payments interest assumptions for May 2017.[1] The May 2017 interest assumptions under the benefit payments regulation will be 1.00 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's place…
82 FR 6243 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jan 19, 2017
…are updated monthly. This final rule updates the benefit payments interest assumptions for February 2017.[1]
The February 2017 interest assumptions under the benefit payments regulation will be 1.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …
PBGCCode / StatuteJan 6, 2025
…6, $57;
(a)(3)(A)(i)(V) (V) for plan years beginning after December 31, 2015, and before January 1, 2017, $64;
(a)(3)(A)(i)(VI) (VI) for plan years beginning after December 31, 2016, and before January 1, 2018, $69;
(a)(3)(A)(i)(VII) (VII) for plan years beginning after December 31, 2017, and before January 1, 2019, $7…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]