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…
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…
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…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
roup member for employment by another member of the same controlled group. The proposed rule would clarify that a participant is
( printed page 30669) active if the participant receives compensation from any member of the plan's controlled group for work performed for any member of the plan's controlled group. The prop…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…
Comments may be submitted by any of the following methods:
Federal eRulemaking Portal: https://www.regulations.gov. Follow the online instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Refer to 1212-AB51 in the subject line.
Mail or Hand Delivery:
Regulatory Affairs Division, Office of the General Cou…
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…
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…
PBGCPBGC Opinion LettersSep 30, 1994★ strong match
…Pensi on
Plans ; With drawal Liabi li ty in Pl ans w it hout Unfun ded Vest ed Benef it s," 56
Fed.
Reg. 12288 (March 1991)
(the "March 19 91 No tice"),
copy encl osed. Your second r equest c oncerns t he determi nati on of real located u nfunded
vested bene fits with resp ect to c ertain p lans co vering emp loyers in…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
…tion in enforcing monetary liability for certain business cessations, whereas the reportable events regulation provides rules for the public on compliance with ERISA section 4043's reporting requirements.
The final rule revises two criteria (probability of default in the first criterion and secured debt level in the se…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
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…
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…
PBGCPBGC Opinion LettersJul 8, 1996related by meaning
4). You
may
reque st recons ider ati on of
thi s det
erminat ion purs uant t o Subpart C of 29 C.F. R. Part 2606 (1994). This ini tial
deter minat ion will bec ome effective o n the 3 1st da y after the d ate of this le tter unless an agg rieved perso n req uests
reco nside ration w ithin 30 days o f the date of this l…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersMay 5, 1997★ strong match
Pension Benefit Guaranty Corporation
OPINION 97-1
May 5, 1997
RE FE RE NC E:
[*1] 4001(b)(1)40 01 De fini tions
4201(a)4201 W ith drawal Li abili ty Est ablis hed
29 CFR 4001 .3>40 01.3 >
OP INI ON :
This resp onds to yo ur request
for the opinion of t he Pension Benefit Guaranty Corporation ("PB GC" ) concerning
the
a…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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-…
90 FR 40973 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Aug 22, 2025related by meaning
perwork Reduction Act, 44 U.S.C. 3501
et seq.
( printed page 40974)
Table 1 to § 4909.1
Regulation(s) and information collection title
OMB
control No. Part 4062, Liability for Termination of Single-Employer Plans
1212-0017
Part 4204, Variances for Sale of Assets
1212-0021
Part 4231, Mergers and Transfer Between Multiem…