80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
… is
de minimis.
PBGC believes that treatment of stock in a subsidiary should be consistent with the regulatory and accounting requirements sponsors follow to prepare financial statements.
Controlled Group Situations
One commenter raised concerns about the difficulty in monitoring members of complex controlled groups fo…
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…
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…
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…
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…
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…
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…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
egment of the plan's controlled group for the most 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 und…
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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-…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsNov 2, 2018
… has the same meaning as unpredictable contingent event in section 206(g)(1)(C) of ERISA and Treas. Reg. § 1.436-1(j)(9) (26 CFR 1.436-1(j)(9)). It includes a plant shutdown (full or partial) or a similar event (such as a full or partial closing of another type of facility, or a layoff or other workforce reduction), or…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]