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, 2015related by meaning
…TS
Subpart A—General Provisions
4043.1
Purpose and scope.
4043.2
Definitions.
4043.3
Requirement of notice.
4043.4
Waivers and extensions.
4043.5
How and where to file.
4043.6
Date of filing.
4043.7
Computation of time.
4043.8
Confidentiality.
4043.9
Company low-default-risk safe harbor.
4043.10
Well-funded plan safe h…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
Effective date:
This rule is effective on March 5, 2020.
Applicability dates:
Certain amendments made by this rule are applicable as described below. The changes in29 CFR 4006.5(f)(3), which deal with premium proration for short plan years where the plan's assets are distributed in a termination, are applicable to pla…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
…the reportable events regulation. In 2020, § 4043.29 was amended to clarify that PBGC does not need notice of a change in the contributing sponsor to a plan if the change does not result in a contributing sponsor ceasing to be a member of the plan's controlled group.[17]
Therefore, the heading of § 4043.29 was revised …
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
(…
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
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…
84 FR 67186 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 9, 2019★ strong match
…to value benefits in plans with valuation dates during calendar year 2020. 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 estimate accurately the value of plan benefits as early as possible before initiat…
85 FR 57123 — 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, 2020
…nterest assumptions under the benefit payments regulation for plans with valuation dates in October 2020 and interest assumptions under the asset allocation regulation for plans with valuation dates in the fourth quarter of 2020. These interest assumptions are used for valuing benefits and paying certain benefits under…
85 FR 36153 — 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, 2020
…n interest assumptions under the benefit payments regulation for plans with valuation dates in July 2020 and interest assumptions under the asset allocation regulation for plans with valuation dates in the third quarter of 2020. These interest assumptions are used for valuing benefits and paying certain benefits under …
PBGCFinal Rules (FR)Jul 8, 2022
…a ratio of active to inactive participants which is less than 2 to 3, in any plan year beginning in 2020, 2021, or 2022.
(4) A plan that became in solvent [9]
for purposes of section 418E of the Internal Revenue Code (the Code) after December 16, 2014 (the date MPRA became law) and has remained insolvent and has not te…
85 FR 15376 — 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 18, 2020
… interest assumptions under the benefit payments regulation for plans with valuation dates in April 2020 and interest assumptions under the asset allocation regulation for plans with valuation dates in the second quarter of 2020. These interest assumptions are used for valuing benefits and paying certain benefits under…
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…
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…
PBGCFinal Rules (FR)Jul 12, 2021
…a ratio of active to inactive participants which is less than 2 to 3, in any plan year beginning in 2020, 2021, or 2022.
(4) A plan that became insolvent for purposes of section 418E of the Internal Revenue Code (the Code) after December 16, 2014 (the date MPRA became law), has remained insolvent, and has not terminate…
PBGCFinal Rules (FR)Sep 9, 2020
…onth, January 2020. The January 2020 corporate bond yield curve is published as Table 2020-1 in IRS Notice 2020-11
( printed page 55590)
I.R.B. 492.[10]
That table shows a 12-year rate for January 2020 of 3.00 percent. Turning to the table in appendix C, a practitioner would see that because the January 2020 12-year ra…
85 FR 72565 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Nov 13, 2020
…e and are otherwise unchanged.
PBGC updates appendices B and C each month. 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 issue new interest assumptions promptly so that they are available for plans that re…
85 FR 29323 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)May 15, 2020
…e and are otherwise unchanged.
PBGC updates appendices B and C each month. 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 issue new interest assumptions promptly so that they are available for plans that re…
85 FR 42706 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jul 15, 2020
…e and are otherwise unchanged.
PBGC updates appendices B and C each month. 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 issue new interest assumptions promptly so that they are available for plans that re…
85 FR 65224 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Oct 15, 2020
…e and are otherwise unchanged.
PBGC updates appendices B and C each month. 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 issue new interest assumptions promptly so that they are available for plans that re…