Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Pub. L. 102-229 (not yet in the library — opens the official source)
59 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    …uded in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. Back to Citation 8.   See 86 FR 1256. Back to Citation 9.   See 85 FR 10279. Back to …
  2. 29 C.F.R. § 4050.102 — Definitions.
    PBGCRegulationsJul 8, 2024
    The following terms are defined in § 4001.2 of this chapter: Annuity, Code, ERISA, insurer, irrevocable commitment, PBGC, person, and plan administrator. In addition, for purposes of this subpart: Accrual cessation date for a participant under a subpart A plan means the date the participant stopped accruing benefits un…
  3. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
    ns, see 29 CFR part 4003, subpart C. Information filed with a request for consideration is governed by OMB control no. 1212-0063. Back to Citation 14.  These situations are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b…
  4. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …for part 4050 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1350. 28. Amend § 4050.102 by revising the introductory text and paragraphs (2), (4), (7) introductory text, and (7)(i) to the definition of PBGC missing participants assumptions to read as follows: § 4050.102 Definitions. * * * * * PBGC missi…
  5. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …for part 4050 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1350. 16. Amend § 4050.102 by revising paragraphs (2), (4), and (7)(i) of the definition of “ PBGC missing participants assumptions” to read as follows: § 4050.102 Definitions. * * * * * ( printed page 56579) PBGC missing participants assumpti…
  6. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …st recent annual burden estimate for this information collection was 110 responses, 670 hours, and $102,000. Back to Citation BILLING CODE 7709-01-P BILLING CODE 7709-01-C ( printed page 20056) [FR Doc. 2013-07664 Filed 4-2-13; 8:45 am]
  7. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    …ations, 89 FR 4662, 4690 (Jan. 24, 2024). Back to Citation 30.   See Bipartisan Budget Act of 2015, Public Law 114-74, Title V, Sect. 502 (2015); see also PBGC Technical Update 25-2 (2025). Back to Citation [FR Doc. 2025-15610 Filed 8-14-25; 8:45 am] BILLING CODE 7709-02-P
  8. 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…
  9. 85 FR 2304 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 15, 2020★ strong match
    …O. 13771 regulatory action. 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). Because no general notice of proposed rulemaking is required fo…
  10. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007★ strong match
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  11. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995★ strong match
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  12. 88 FR 1991 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2023★ strong match
    …for part 4071 continues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, remove the number “$2,400” and add in its place the number “$2,586”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MU…
  13. 89 FR 2132 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2024★ strong match
    …for part 4071 continues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, remove the number “$2,586” and add in its place the number “$2,670”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MU…
  14. 86 FR 2541 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 13, 2021★ strong match
    …O. 13771 regulatory action. 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). Because no general notice of proposed rulemaking is required fo…
  15. 87 FR 2340 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 14, 2022★ strong match
    …for part 4071 continues to read as follows: Authority: 28 U.S.C. 2461 note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.3 [Amended] 2. In § 4071.3, remove the number “$2,259” and add in its place the number “$2,400”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MU…
  16. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026★ strong match
    4262—SPECIAL FINANCIAL ASSISTANCE BY PBGC 1. The authority citation for part 4262 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1432. 2. Amend § 4262.14 of PBGC's SFA regulation by revising paragraphs (d)(1) and (h) to read as follows: § 4262.14 Permissible investments of special financial assistance. …
  17. 83 FR 67073 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Dec 28, 2018★ strong match
    …O. 13771 regulatory action. 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). Because no general notice of proposed rulemaking is required fo…
  18. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    …05/. Back to Citation 3.  Congressional Research Services, Summary of FOIA Improvement Act of 2016, Public Law 114-185, June 30, 2016. Back to Citation 4.   See 82 FR 26990 (June 13, 2017). Back to Citation 5.  Public Law 104-231. Back to Citation 6.  S. Rep. 104-272, May 15, 1996. Back to Citation 7.  153 Cong. Rec. S…
  19. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …077 0.32077 0.26814 0.26814 100 0.33996 0.33996 0.28698 0.28698 101 0.35910 0.35910 0.30619 0.30619 102 0.37794 0.37794 0.32549 0.32549 103 0.39633 0.39633 0.34472 0.34472 104 0.41415 0.41415 0.36375 0.36375 105 0.43131 0.43131 0.38243 0.38243 106 0.44771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 …
  20. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    …Section 304 of the SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328 (Dec. 29, 2022). Back to Citation 10.   See 63 FR 38305 (July 16, 1998). Back to Citation 11.  The commenter's examples are based upon the pre-2024 dollar amount specified in section 203(e)(1) of ERISA…