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
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 …
PBGCFinal Rules (FR)Jul 12, 2021
…urs and $2,000 for a proposed settlement of withdrawal liability. PBGC estimates that, beginning in 2023, for 2.2 determination requests, the aggregated average annual hour burden will be 7.6 hours (1.6+4+2 employer and fund office hours) and the aggregated average annual cost burden will be $19,000 ($5,000 + $12,000 +…
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…
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…
PBGCFinal Rules (FR)Jul 8, 2022
…ancial assistance was filed.” For example, if the plan's initial application was filed on March 15, 2023, its SFA measurement date would be December 31, 2022; if the plan's initial application was filed on July 1, 2023, its SFA measurement date would be April 30, 2023.
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
(…
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…
88 FR 62706 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Sep 13, 2023★ 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…
88 FR 15906 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Mar 15, 2023★ 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 74968 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 7, 2022
…to value benefits in plans with valuation dates during calendar year 2023. PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC's update of appendix D for calendar year 2023 is routine. If a plan has a valuation date in 2023, the …
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014related by meaning
… of paragraph (a)(1).
b. Amending paragraph (f)(1) by removing the words “120 days after filing the notice” and adding in their place the words “the applicable notice period set forth in paragraph (a) of this section”.
The revisions read as follows:
§ 4231.8
Notice of merger or transfer.
(a)(1)
When to file.
Except as …
88 FR 1991 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 12, 2023
…d therefore not subject to its review.
The Office of Management and Budget also has determined that notice and public comment on this final rule are unnecessary because the adjustment of civil penalties implemented in the rule is required by law. See 5 U.S.C. 553(b).
87 FR 76576 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Dec 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
…scribes the requirements for notifying PBGC of one of these circumstances. Filers must submit these notices using PBGC's e-Filing Portal. The e-Filing Portal, available for submitting notices of reportable events since 2016, offers a secure application for submitting reportable events information. Currently, under § 40…
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…
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023
…t period solely on this condition. In response to comments received, PBGC published, on January 26, 2023, a final rule [4]
(January 2023 final rule) which provided a process for a plan sponsor to request approval from PBGC for an exception from the withdrawal liability conditions in § 4262.16(g)(1) and (2) under specif…
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…
PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
…culation of mortality rate.
The mortality rate that is applied to male annuitants who are age 67 in 2023 is equal to the product of the mortality rate for 2012 that applied to male annuitants who were age 67 in 2012 (0.01288) and the cumulative mortality improvement factor for age 67 males from 2012 to 2023. The cumula…
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