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62 documents · 0.05sAllIRCERISAPBGCJoint 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. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020★ strong match
    Amend § 4043.35 by adding paragraph (b)(3) to read 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 eve…
  3. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    ing and recordkeeping requirements For the reasons given above, PBGC proposes to amend 29 CFR parts 4000, 4001, 4043, 4204, 4206, and 4231 as follows. PART 4000—FILING, ISSUANCE, COMPUTATION OF TIME, AND RECORD RETENTION 1. The authority citation for part 4000 is revised to read as follows: Authority: 29 U.S.C. 1083(k)…
  4. 76 FR 45403 — Disclosure to Participants
    PBGCFinal Rules (FR)Jul 29, 2011★ strong match
    …mplementing regulations are at 29 CFR part 4011. Section 501 of the Pension Protection Act of 2006, Public Law 109-280 (2006), repealed section 4011 of ERISA for plan years beginning after 2006 and replaced the disclosure requirement under that section with a disclosure requirement under Title I of ERISA (under the jur…
  5. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    …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
  6. 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…
  7. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
    …ecial funding rules under sections 104, 105, 106, and 402(b) of the Pension Protection Act of 2006, Public Law 109-280 (PPA), that are applicable to ( printed page 30673) multiple employer plans of cooperatives and charities, PBGC settlement plans, plans of government contractors, and plans of commercial passenger airl…
  8. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    …ld still have to be reviewed by OMB under the Paperwork Reduction Act, which typically requires two public notices and a total of 90 days for submission of public comments. Back to Citation 52.  See 78 FR 20052-3. Back to Citation 56.  Filings that involved section 4062(e) events always resulted in the opening of cases…
  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. 82 FR 26990 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jun 13, 2017related by meaning
    …mending §§ 4901.3, 4901.4, and 4901.5 of its FOIA regulation by replacing the references to PBGC's “public reference room” with references to its “electronic reading room.”
  11. 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…
  12. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 …
  13. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023★ strong match
    …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…
  14. 81 FR 36229 — Mergers and Transfers Between Multiemployer Plans
    PBGCProposed Rules (FR)Proposed Jun 6, 2016★ strong match
    es 1.  Division O of the Consolidated and Further Continuing Appropriations Act, 2015, Public Law 113-235 (128 Stat. 2130 (2014)). Back to Citation 2.  PBGC issued an interim final rule under section 4233 of ERISA on June 19, 2015 (80 FR 35220), and a final rule on December 23, 2015 (80 FR 79687). Back to Citation 3.  …
  15. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 …
  16. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    25 48 96 4 26 50 99 5 27 52 103 6 28 54 106 7 29 55 109 8 30 57 113 9 31 59 117 10 32 61 120 PV of Impact in First 10 Years (3% Interest) 233 451 898 PV of Impact in First 10 Years (7% Interest) 193 374 746 Estimated Impact Years 11-20 ($ Millions) (a) % of Plans Switching to 4044 Rates 5% 10% 20% (b) % of Dispute Res…
  17. 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…
  18. 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
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  19. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …771 0.44771 0.40065 0.40065 107 0.46329 0.46329 0.41828 0.41828 108 0.47800 0.47800 0.43522 0.43522 109 0.49181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 …
  20. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …ely), the President signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. No. 112-141) and the Bipartisan Budget Act of 2013 (BBA 2013) (Pub. L. No. 113-67). MAP-21 and BBA 2013 included provisions about PBGC premiums that, without the need for implementing action by PBGC, have already…