PBGCFinal Rules (FR)Jul 8, 2022
effective on August 8, 2022.
Applicability dates:
This final rule is applicable to plans that apply or have applied for special financial assistance. For a plan that received special financial assistance under part 4262 in effect before August 8, 2022, § 4262.14 will not apply unless and until the plan files a supplem…
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 …
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…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014related by meaning
…itation
7.
In 1998, PBGC amended its regulations to expand the applicability of the waiver of this notice under § 4231.8(f). Prior to that amendment, the requirement for 120 days' notice could be waived only if PBGC was satisfied that failure to complete the transaction in a shorter time would harm participants or ben…
84 FR 18715 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCFinal Rules (FR)May 2, 2019★ strong match
nges to the contents of the notice of insolvency and notice of insolvency benefit level by eliminating outdated information and,
( printed page 18720) consistent with MPRA, by removing references to reorganization in the notice of insolvency regulation. The final rule changes the permissible methods of issuance to alte…
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
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, 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…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023★ strong match
In plan year 2022, Plan D received an SFA payment amount of $50,000,000 (not including the amount paid to PBGC for repayment of traditional financial assistance) and a supplemented SFA payment amount of $30,000,000. A total of $20,000,000 in lump-sum make-up payments were paid by Plan D in plan year 2022. An employer w…
87 FR 56589 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Sep 15, 2022★ strong match
…ficant regulatory action” under the criteria set forth in Executive Order 12866.
Because no general notice of proposed rulemaking is required for this amendment, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4044
Employee benefit plans
Pension insurance
Pens…
79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements PBGCFinal Rules (FR)May 28, 2014related by meaning
…itation
7.
In 1998, PBGC amended its regulations to expand the applicability of the waiver of this notice under § 4231.8(f). Prior to that amendment, the requirement for 120 days' notice could be waived only if PBGC was satisfied that failure to complete the transaction in a shorter time would harm participants or ben…
87 FR 14403 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Mar 15, 2022★ strong match
…ficant regulatory action” under the criteria set forth in Executive Order 12866.
Because no general notice of proposed rulemaking is required for this amendment, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4044
Employee benefit plans
Pension insurance
Pens…
87 FR 36058 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jun 15, 2022★ strong match
…ficant regulatory action” under the criteria set forth in Executive Order 12866.
Because no general notice of proposed rulemaking is required for this amendment, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4044
Employee benefit plans
Pension insurance
Pens…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
arch 9, 2021.
Back to Citation
26.
See, e.g.,
special rules for small plans under part 4007 (Payment of Premiums).
Back to Citation
27.
See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants.
Back to…
86 FR 71146 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Dec 15, 2021★ strong match
…ficant regulatory action” under the criteria set forth in Executive Order 12866.
Because no general notice of proposed rulemaking is required for this amendment, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects in 29 CFR Part 4044
Employee benefit plans, Pension insurance, Pe…
PBGCFinal Rules (FR)Jul 12, 2021
020, 2021, or 2022.
(2) A plan with a suspension of benefits approved under section 305(e)(9) of ERISA as of the date ARP became law (March 11, 2021). (3) A plan certified to be in critical status (within the meaning of section 305(b)(2) of ERISA) that has a modified funded percentage of less than 40 percent and a rati…
PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
…ple illustrates how the 4044 yield curve would have been developed for a valuation date on June 30, 2022, had the proposal been in effect at that time and assuming the second quarter spreads for 2022 were as shown in column D below:
( printed page 56566)
Maturity
June 30, 2022, nominal TNC
treasury
yield curve
(%)
June…
PBGCRegulationsAug 8, 2022
…ication for special financial assistance under the terms of this part as in effect before August 8, 2022 was filed before that date, the plan may choose to proceed in accordance with paragraph (g)(1), (2), (3), or (4) of this section (whichever applies).
(g)(1) (1) Approved application. If the plan's application for sp…
80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2015★ strong match
two types of notice:
Notice of insolvency, which states a plan sponsor's determination that the plan is or may become insolvent.
( printed page 18173) Notice of insolvency benefit level, which states the level of benefits that will be paid during an insolvency year.
Section 4245(e)(4) provides that these notices are to…
PBGCFinal Rules (FR)Sep 22, 2022★ strong match
…45 12th Street SW, Washington, DC 20024-2101.
PBGC is promulgating these amendments without advance notice or an opportunity for public comment because they fall under the “good cause” exemption of the Administrative Procedure Act at 5 U.S.C. 553(b)(3)(B). PBGC finds that notice and comment are unnecessary because thes…