78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…gn entity that is a direct or indirect parent of a person that is a contributing sponsor of a plan.
Notice date
means the deadline (including extensions) for filing notice of a reportable event with PBGC.
Participant
means a participant as defined in § 4006.2 of this chapter.
U.S. entity
means an entity subject to the …
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015★ strong match
…court.
Well-funded plan safe harbor
has the meaning described in § 4043.10.
§ 4043.3
Requirement of notice.
(a)
Obligation to file—
(1)
In general. Each person that is required to file a notice under this part, or a duly authorized representative, must submit the information required under this part by the time specifi…
84 FR 18715 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCFinal Rules (FR)May 2, 2019
…(3) Plan participants and beneficiaries.
* * * * *
14. Revise § 4245.3 to read as follows:
§ 4245.3
Notice of insolvency.
(a)
Requirement of notice.
The plan sponsor of a plan that determines that the plan is insolvent in the current plan year or is expected to be insolvent in the next plan year must file with PBGC a n…
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
…(3) Plan participants and beneficiaries.
* * * * *
14. Revise § 4245.3 to read as follows:
§ 4245.3
Notice of insolvency.
(a) Requirement of notice.
The plan sponsor of a plan that determines that the plan is insolvent in the current plan year or is expected to be insolvent in the next plan year must file with PBGC a
(…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
…recent fiscal year(s) ending on or before the date the reportable event occurs.
(2)
Foreign entity. Notice under this section is waived if each person that liquidates under paragraph (a) of this section is a foreign entity other than a foreign parent.
(3)
Reporting under insolvency event.
Notice under this section is w…
PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will PBGCPBGC Opinion LettersFeb 6, 2001
…ts PBGC’s understanding
of the amounts required as of each due da te with interest to September 15, 2000:
3
D ue D ate
PY98
PY99
PY2000
Missed Co ntributi ons
wit h Int eres t t o 9/15/ 2000
10/15/ 98
[$28,176]
[$32,956]
1/15/ 99
[$62,569]
[$71,692]
4/15/ 99
[$80,294]
[$90,170]
7/15/ 99
[$80,294]
[$88,355]
9/15/ 99
[$7…
PBGCPBGC Opinion LettersJan 27, 2000
2000-1
§4211(b)
§4211(c)
§4214(a)
§4214(b)
§4220(a)
§4220(c)
29 C.F.R. §4211.11(a)
[PBGC Letterhead]
January 27, 2000
This responds to your request for the opinion of the Pension
Benefit Guaranty Corporation (“PBGC”) concerning the application
of certain provisions of the Employee Retirement Income Security
Act of 1974…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
…or participants, as applicable.
Not assessed for the period after distribution of assets has begun.
Notice of plan benefits Notice of intent to terminate
5. Annual Financial and Actuarial Information Reporting
PBGCRegulationsJan 1, 2017
(e) (e) Consequences of notice of noncompliance
(e)(1) (1) Effect on termination. A notice of noncompliance ends the standard termination proceeding, nullifies all actions taken to terminate the plan, and renders the plan an ongoing plan. A notice of noncompliance is effective upon the expiration of the period within w…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year.
Back to Citation
23.
See, e.g., 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…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
To complete a standard termination, the plan administrator must: (1) issue notices of intent to terminate and notices of plan benefits to participants, beneficiaries, and other affected parties; (2) file a standard termination notice and post-distribution certification with PBGC; and (3) distribute the plan's assets in…
PBGCProposed Rules (FR)Proposed Jul 22, 2010
…t of Justice, the General Accountability Office, or the Department of the Treasury. On November 20, 2000, the Department of Justice and the Department of the Treasury revised the FCCS. 65 FR 70390 (Nov. 20, 2000).
Overview of Proposed Regulatory Changes
PBGCProposed Rules (FR)Proposed Sep 30, 2019
…n 417(e) of the Code (1988) (amended 1994).
Back to Citation
6.
See 65 FR 14753, 14755 (March 17, 2000).
Back to Citation
7.
The interest assumption in section 417(e)(3) of the Code was updated by section 302(b) of the Pension Protection Act of 2006, Public Law 109-280. The applicable interest rate is defined as the…
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014
…rly measure its exposure with minimizing the cost to plans and potentially to participants.
Advance Notice of Multiemployer Mergers ERISA section 4231 sets forth the statutory requirements for mergers of two or more multiemployer plans and transfers of plan assets or benefit liabilities among two or more multiemployer …
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
4043.30 and § 4043.35 to clarify that notice would be waived if notice has already been provided to PBGC for the same event under the former section. PBGC does not intend to compel public company sponsors to disclose liquidations on a Form 10 before notifying the public. Thus, the proposed rule includes an extension u…
PBGCFinal Rules (FR)Sep 9, 2020
…65 FR 14753 (March 17, 2000).
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10.
As of the date of publication of this rule, IRS notices containing monthly yield curves are available at
https://www.irs.gov/retirement-plans/recent-interest-rate-notices.
PBGCFinal Rules (FR)Nov 5, 2010
…t of Justice, the General Accountability Office, or the Department of the Treasury. On November 20, 2000, the Department of Justice and the Department of the Treasury revised the FCCS. 65 FR 70390 (Nov. 20, 2000).
On July 22, 2010 (at 75 FR 42662), PBGC published a proposed rule to revise its regulation on debt collect…
PBGCRegulationsJan 1, 2017
(d) (d) Supplemental notice. The plan administrator must provide a supplemental notice to an affected party in accordance with this paragraph (d) if the plan administrator did not previously notify the affected party of the identity of insurer(s) or, after having previously notified the affected party of the identity o…
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015
…ons promulgated by PBGC.
Back to Citation
11. The temporary Treasury regulation provides that such notice must be given no earlier than four business days before the date on which an application is submitted, and no later than two business days after Treasury notifies the plan sponsor that it has submitted a complete …
PBGCRegulationsJan 1, 2017
(b) (b) If standard termination notice is incomplete
(b)(1) (1) For purposes of timely filing. If the standard termination notice is incomplete, the PBGC may, based on the nature and extent of the omission, provide the plan administrator an opportunity to complete the notice. In such a case, the standard termination no…