78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
, as described in § 4043.33.
(b)
Extension.
The notice date is extended until 10 days after the reportable event has occurred.
§ 4043.67
Loan default. Advance notice is required for an acceleration of payment, a default, a waiver, or an agreement to an amendment with respect to a loan agreement described in § 4043.34(a…
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★ strong match
otice.”;
c. Amend paragraph (c)(1) by removing “the Notice shall be filed with the PBGC” and adding in its place “the notice must be filed with PBGC”; d. Amend paragraph (c)(2) by removing “the Notice shall be filed with the PBGC” and adding in its place “the notice must be filed with PBGC”;
e. Amend paragraph (d) by r…
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
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014★ strong match
…ularly Title I, and there is little benefit to having such a long period to merely confirm that the notice requirements have been met. Thus, to reduce burden, the final rule shortens the advance notice period to 45 days for transactions that do not involve a compliance determination under § 4231.9. PBGC's experience ha…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014★ strong match
…ularly Title I, and there is little benefit to having such a long period to merely confirm that the notice requirements have been met. Thus, to reduce burden, PBGC is proposing to shorten the advance notice period to 45 days for transactions that do not involve a compliance determination under § 4231.9. PBGC's experien…
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…
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012
…r public comment, the 2001 penalty policy proposed rule was (as its preamble stated) not subject to notice and comment rulemaking requirements under section 553 of the Administrative Procedure Act because it dealt only with general statements of PBGC policy and with PBGC procedural rules. On November 17, 2006 (at 71 FR…
PBGCRegulationsJul 1, 2019★ strong match
…rules in subpart B of part 4000 of this chapter to determine permissible methods of issuance of the notice of benefit reduction to participants and beneficiaries. In addition to the methods permitted under subpart B of part 4000, the plan sponsor may notify participants and beneficiaries, other than participants and be…
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…
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…
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
…den tical, thi s letter h ereina fter will
only make ref erence to Code §412(n) for convenienc e.
1
2001-1
§302(a) (I.R.C. §412(a))
§302(c)(10) (I .R.C. §412(c)(10)
§302(e) (I.R.C. §412(m))
§302(f) (I.R.C. §412(n))
§4062(c)
[PBGC Letterhead]
February 6, 2001
Your letter dated December 8, 2000, ac companying the PBGC Fo…
PBGCPBGC Opinion LettersMar 16, 2001
… 4245( f)
§ 4261
§4 2 8 1(d )
§ 4303
29 C . F. R . § 40 41A . 21
[ PBGC Le tterh ead]
M ar c h 1 6, 2001
Ro bert Ri d eou t sh ared w i th m e you r Feb ru ary 6 l ette r to h i m an d aske d m e to
r espo n d to i t. Yo u ask w h eth er th e
( th e “ Fu n d ” ) c o n tin u es to be a m u ltiem plo yer pla n — bo th i …
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…
PBGCRegulationsJul 1, 2019
(a) (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 notice of insolvency containing the information described in § 4281.44(a) and issue to plan participants and beneficiar…