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54 documents · 0.16sAllIRCERISAPBGCJoint Board
  1. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    FOR SALE OF ASSETS 7. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.12 [Amended] 8. Section 4204.12 is amended by removing the figures “412(b)(3)(A)” and adding in their place the figures “431(b)(3)(A)”. PART 4206—ADJUSTMENT OF LIABILITY FOR WITHDRAW…
  2. 79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
    PBGCFinal Rules (FR)May 6, 2014
    …S.C. 412(l) (1987)); see S. Rep. No. 100-63 at 171-72, 175-76 (1987). Back to Citation 3.  Treasury Regulations under Code sections 430 and 436 also apply for purposes of the parallel rules in ERISA sections 303 and 206(g). Back to Citation 4.  74 FR 53004, 53062 (Oct. 15, 2009). Treas. Reg. § 1.436-1(a)(4)(iii) permit…
  3. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …S.C. 412(l) (1987)); see S. Rep. No. 100-63 at 171-72, 175-76 (1987). Back to Citation 3.  Treasury Regulations under Code sections 430 and 436 also apply for purposes of the parallel rules in ERISA sections 303 and 206(g). Back to Citation 4.  74 FR 53004, 53062 (Oct. 15, 2009). Treas. Reg. § 1.436-1(a)(4)(iii) permit…
  4. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    … Public Participation below for more information on the hearing. ADDRESSES: Comments, identified by Regulation Identifier Number (RIN) 1212-AB06, may be submitted by any of the following methods: Federal eRulemaking Portal:http://www.regulations.gov. Follow the Web site instructions for submitting comments. Email:reg.c…
  5. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
  6. PBGC Op. Ltr. 1992-4 — Withdrawal liability
    PBGCPBGC Opinion LettersJun 18, 1992related by meaning
    …a nd ( C) and 4204(c) of t he Employee Reti rement I ncome Securit y Act of 19 74 ( "E RIS A" ) and regula tions the reund er. Sec tion 42 04( a)(1 ) of E RIS A pr ovid es that: A com plete o r partia l withdra wal of a n emp loyer (. . . the " seller" ) und er this sect ion doe s not occur sol ely beca use, as a res u…
  7. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
    efore June 2, 2014. ADDRESSES: Comments, identified by Regulatory Information Number (RIN 1212-AB23) may be submitted to any by the following methods: Federal eRulemaking Portal: http://www.regulations.gov. Follow the Web site instructions for submitting comments. Email: reg.comments@pbgc.gov. Fax: 202-326-4224. Mail o…
  8. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002
    … relief. When a pension plan is restored, its funding r equirements are established under companion regulations that PBGC and the I RS adopted in 1990 in connection with the LTV restora tion. I n its reg ulation, th e IRS u sed its au thority to "ada pt the stan dards of section 4 12 to the extent n ecessa ry to provid…
  9. 75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
    PBGCProposed Rules (FR)Proposed Aug 10, 2010★ strong match
    …tly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Pension Benefit Guaranty Corporation 29 CFR Parts 4062 and 4063 RIN 1212-…
  10. PBGC Op. Ltr. 2001-2 — Multiemployer plan status
    PBGCPBGC Opinion LettersMar 16, 2001
    …h sa ti s fi es suc h o th er req u i rem en ts as th e S ecretary o f L abo r m ay pres cr i be by reg u latio n , exc ept t h at, i n applyin g th i s para g ra ph — (i) a pl an sh al l b e c o n sid er ed a m u lt iem pl o ye r pl an o n a n d a ft er its ter m i n atio n d ate if th e plan w as a m u lti em plo yer…
  11. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  12. 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
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  13. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    …FOR PBGC INFORMATION COLLECTION REQUIREMENTS Authority: 29 U.S.C. 1302(b)(3), 5 CFR part 1320. PBGC regulations that contain information collections requirements without corresponding written or electronic forms, questionnaires, or instructions are displayed in table 1 to this section. They are displayed along with the…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026
    …tly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Pension Benefit Guaranty Corporation 29 CFR Parts 4071 and 4302 RIN 1212-…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …tly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Pension Benefit Guaranty Corporation 29 CFR Part 4022 RIN 1212-AB47 AGENC…