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55 documents · 0.13sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    tation of time. PBGC applies the rules in subpart D of part 4000 of this chapter to compute any time period under this part. § 4043.8 Confidentiality. In accordance with section 4043(f) of ERISA and § 4901.21(a)(3) of this chapter, any information or documentary material that is not publicly available and is submitted …
  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. 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…
  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. 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 …
  9. 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…
  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. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 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…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018related by meaning
    …ination are provided under that section after December 31, 2005. ADDRESSES: Comments, identified by Regulation Identifier Number (RIN) 1212-AB24, may be submitted by any of the following methods: Federal eRulemaking Portal: http://www.regulations.gov. (Follow the online instructions for submitting comments.) Email: reg…
  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…