80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
occasional reportable event notice seems unnecessary. However, PBGC may grant case-by-case waivers of the electronic filing requirement.
Other Changes The final rule makes a change to § 4043.20 that was not included in the 2013 proposal to clarify that the responsibility for a failure to file a reportable event notice …
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…d Instructions PBGC proposes to eliminate some of the documentation that must now be submitted with notices of two reportable events, but to require that filers submit with notices of most events some information not currently called for. Because the additional information to be submitted with notices is now typically …
PBGCFinal Rules (FR)Jun 13, 2017
…A). The majority of the regulatory changes are specifically required by the FOIA Improvement Act of 2016 (2016 Act). Section 3 of the 2016 Act requires federal agencies to review their FOIA regulations and to make conforming amendments, as necessary, to incorporate the 2016 Act's changes to the FOIA. In addition to the…
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018★ strong match
…(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
(…
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…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014related by meaning
…efits.[10]
Consequently, for these reasons PBGC is proposing to eliminate the annual updates to the notice of insolvency.[11]
Applicability The amendment to § 4041A.24 that would change the annual valuation requirement for terminated but not insolvent plans where the value of nonforfeitable benefits is $25 million or
(…
81 FR 38948 — 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, 2016
…mptions in effect for June 2016, these interest assumptions are unchanged.
PBGC has determined that notice and public comment on this amendment are impracticable and contrary to the public interest. This finding is based on the need to determine and issue new interest assumptions promptly so that the assumptions can re…
81 FR 13742 — 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, 2016
…of 0.25 percent in the immediate annuity rate and are otherwise unchanged.
PBGC has determined that notice and public comment on this amendment are impracticable and contrary to the public interest. This finding is based on the need to determine and issue new interest assumptions promptly so that the assumptions can re…
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016★ strong match
sufficient notice in the proposed rule that it would likely need to fund up to avoid a 4010 filing for the 2016 information year.
Back to Citation
23. April 15, 2017, is a Saturday. In the rare case of a short information year beginning in 2016, the due date would be earlier; filers in that situation should contact PB…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
… as follows:
§ 4043.35
Insolvency or similar settlement.
* * * * *
(b) * * *
(3)
Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same event under that section.
§ 4043.81
[Amended]
28. Amen…
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014related by meaning
… benefits.[10]
Consequently, for these reasons this final rule eliminates the annual updates to the notice of insolvency.[11]
Applicability The amendment to § 4041A.24 that changes the annual valuation requirement for terminated but not insolvent plans where the value of nonforfeitable benefits is $25 million or less i…
81 FR 63414 — 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, 2016
…ns in effect for September 2016, these interest assumptions are unchanged.
PBGC has determined that notice and public comment on this amendment are impracticable and contrary to the public interest. This finding is based on the need to determine and issue new interest assumptions promptly so that the assumptions can re…
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…
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 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
…ndar-year plan:
( printed page 13553)
Premium payment year
UVB valuation year
Due date
Final rule
2016
2015
October 15, 2016.
Due date extension without look-back
2015
2015
October 15, 2016.
In both cases, the premium due October 15, 2016, is based on UVBs determined for 2015. The difference is that under the amended…
80 FR 79476 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Dec 22, 2015
…ate, and a decrease of 0.03 percent in the ultimate rate (the final rate).
PBGC has determined that notice and public comment on this amendment are impracticable and contrary to the public interest. This finding is based on the need to determine and issue new interest assumptions promptly so that the assumptions can re…
80 FR 77569 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Dec 15, 2015
… are updated monthly. This final rule updates the benefit payments interest assumptions for January 2016.[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…
PBGCFinal Rules (FR)Jan 31, 2017
…Register . An initial adjustment was required to be made by interim final rule published by July 1, 2016, and effective by August 1, 2016. Subsequent adjustments must be promulgated in January each year after 2016. In an interim final rule published on May 13, 2016 (at 81 FR 29765), PBGC adjusted the maximum penalty un…
PBGCFinal Rules (FR)May 13, 2016
…he
Federal Register
. An initial adjustment must be made by interim final rule published by July 1, 2016, and effective by August 1, 2016. Subsequent adjustments must be promulgated by January 15 of each year after 2016. Adjustments must be based on changes in the Consumer Price Index, and the initial adjustment is to …
81 FR 22184 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 15, 2016
…ptions in effect for April 2016, these interest assumptions are unchanged.
PBGC has determined that notice and public comment on this amendment are impracticable and contrary to the public interest. This finding is based on the need to determine and issue new interest assumptions promptly so that the assumptions can re…