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30 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    2011, PBGC issued Technical Update 11-1, extending the guidance in Technical Update 10-4 for 2012. Technical Updates are available on PBGC's Web site, www.pbgc.gov. Back to Citation 6.  See Summary Chart, below, for an overview of waivers and safe harbors under the current regulation, the 2009 proposal, and this propos…
  2. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    ined as an action that would result in an annual effect of $100 million or more on the national economy or which would have other substantial impacts. Pursuant to section 1(b)(1) of E.O. 12866 (as amended by Executive Order 13422), PBGC has determined that regulatory action is required in this area. Principally, this r…
  3. 80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers
    PBGCProposed Rules (FR)Proposed Jul 27, 2015related by meaning
    determine the minimum required contribution for the plan year ending within the filer's information year.[11] PBGC specifically ( printed page 44316) requests comments on whether eliminating the option of using the latter form-of-payment assumption ( i.e., requiring that the § 4044.51 assumption be used) would necessi…
  4. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    …PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications, 89 FR 4662, 4690 (Jan. 24, 2024). Back to Citation 30.   See Bipartisan Budget…
  5. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    IAL INFORMATION REPORTING 6. The authority citation for part 4010 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1310. 7. In § 4010.2: a. Amend the introductory text by removing “and” and adding at the end of the sentence “, ultimate parent, and U.S. entity”. b. Add, in alphabetical order, the definitio…
  6. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    ule tied reporting waivers more closely to situations where a contributing sponsor is at risk of not being able to continue to maintain a plan ( i.e., risk of default), revised definitions and descriptions of several reportable events, and required electronic filing. The goal of the 2015 Final Rule was to ease reportin…
  7. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    rfunded plans. The change incorporated into the instructions would replace or augment existing language but would not create additional filing burden. Missing Participants Regulation The collection of information under part 4050 is approved under OMB control number 1212-0069 (expires November 30, 2026). The current inf…
  8. 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
    …(iv), which says, “in the case of a multiemployer plan, for plan years beginning after December 31, 2005, and before January 1, 2013.” Back to Citation 11.   See 73 FR 15065. Back to Citation 12.   See section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013). Back to Citation 13.   See 81 FR …
  9. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015related by meaning
    guaranteed under section 4022A, the amount of this benefit payment obligation is subject to change under section 4022A(f)(2)(C). Back to Citation 10.  Section 305(e)(9)(E)(vi) defines the term “benefit improvement” as a resumption of suspended benefits, an increase in benefits, an increase at the rate at which benefit…
  10. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    Adjustment Act Improvements Act of 2015, Public Law 114-74, section 701, this amount is generally adjusted annually for inflation. Back to Citation 5.  This amount may be assessed after January 8, 2025, for any noncompliance with a provision covered under section 4071 of ERISA that occurred after November 2, 2015, the …
  11. 90 FR 1374 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 8, 2025related by meaning
    t Income Security Act provided for in this rule apply to such penalties assessed after January 8, 2025. FOR FURTHER INFORMATION CONTACT: Karen Levin ( levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101; 202-229-3559. If you a…
  12. 90 FR 14577 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Apr 3, 2025related by meaning
    rmine the 4044 yield curve as of the last days of April, May, and June of 2025 ( i.e., the “second quarter 2025 spreads”). Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
  13. 88 FR 1991 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2023related by meaning
    come Security Act provided for in this rule apply to such penalties assessed after January 12, 2023. FOR FURTHER INFORMATION CONTACT: Melissa Rifkin ( rifkin.melissa@pbgc.gov), Attorney, Regulatory Affairs Division, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101; 202-229-6563. If yo…
  14. 79 FR 71019 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Dec 1, 2014related by meaning
    y that the participant will elect early retirement. Table I-15 will be used to value benefits in plans with valuation dates during calendar year 2015. PBGC has determined that notice of, and public comment on, this rule are impracticable and contrary to the public interest. Plan administrators need to be able to estima…
  15. 89 FR 2132 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2024related by meaning
    Income Security Act provided for in this rule apply to such penalties assessed after January 12, 2024. FOR FURTHER INFORMATION CONTACT: Karen Levin ( levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101; 202-229-3559. If you a…
  16. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024related by meaning
    …PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (April 3, 2013) and DOL's final rule on Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications, 89 FR 4662, 4690 (Jan. 24, 2024). Back to Citation 36.   See,13 CFR 121.201. …
  17. 89 FR 104425 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 23, 2024related by meaning
    e 4044 yield curve as of the last days of January, February, and March of 2025, ( i.e., the “first quarter 2025 spreads”). Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
  18. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    t. PBGC therefore requests comments on the appropriateness of the size standard used in evaluating the impact on small entities of this proposed rule. Based on its proposed definition of small entity, PBGC certifies under section 605(b) of the RFA that the amendments in this proposed rule would not have a significant e…
  19. 85 FR 2304 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 15, 2020related by meaning
    nalties assessed after January 15, 2020. FOR FURTHER INFORMATION CONTACT: Stephanie Cibinic, Deputy Assistant General Counsel for Regulatory Affairs ( cibinic.stephanie@pbgc.gov), Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026; 202-229-6352. (TTY users m…
  20. 83 FR 67073 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Dec 28, 2018related by meaning
    alties assessed after December 28, 2018. FOR FURTHER INFORMATION CONTACT: Stephanie Cibinic, Deputy Assistant General Counsel for Regulatory Affairs ( cibinic.stephanie@pbgc.gov), Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026; 202-326-4400 extension 635…