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…
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
…ce or augment existing language but would not create additional filing burden. Missing Participants Regulation
The collection of information under part 4050 is approved under OMB control number 1212-0069 (expires November 30, 2026). The current information collection requirements have an estimated annual hour burden of…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…t will not create additional filing burden.
B. Annual Financial and Actuarial Information Reporting Regulation
The collection of information under part 4010 is approved under OMB control number 1212-0049 (expires February 28, 2026). Under the current information collection requirements, PBGC estimated it would receive …
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…
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 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…
80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction PBGCFinal Rules (FR)Sep 25, 2015related by meaning
… INFORMATION CONTACT:
Catherine B. Klion (
klion.catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, or Donald McCabe ( mccabe.donald@pbgc.gov), Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026; 202-326-4024. (TTY/TDD users ma…
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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
or low-default-risk sponsors is down from 443 hours and $118,025 to zero. The burden for non-low-default-risk sponsors is up by 402 hours and $64,742. ( printed page 55002)
Low-default-risk
Volume
Hours
Cost
Current
128
443
$118,025
Final
0
0
0
Change
(128)
(443)
(118,025)
Non low-default-risk
Volume
Hours
Cost
Current…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006 PBGCProposed Rules (FR)Proposed Oct 31, 2011★ strong match
…that section. Paragraph (c) of proposed new § 4022.121 also provides that, consistent with Treasury regulations, if the interest crediting rate in any interest crediting period during the five-year period ending on the termination date is based on a variable rate that is not described in proposed Treas. Reg. 1.411(b)(5…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015★ strong match
…ot clear if a conditional approval under § 4233.12(c) would satisfy the requirement in Temp. Treas. Reg. § 1.432(e)(9)-1T(d)(7), which states that in order to satisfy the requirement that a suspension of benefits not take effect prior to the effective date of a partition,
the partition order
must be provided to the Sec…
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]