79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
efit plan).
On February 21, 2012, the Department of the Treasury and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4, 2012-8 I.R.B. 386,[7] which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit …
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
… Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications, 89 FR 4662, 4690 (Jan. 24, 2024).
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30.
See
Bipartisan Budget Act of 2015, Public Law 114-74, Title V, Sec…
79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans PBGCFinal Rules (FR)Nov 25, 2014
…ned benefit plan). On February 21, 2012, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4,[4]
which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit p…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
…n pursuant to part 4003 of this chapter” and adding in its place “that the plan sponsor may request review of the decision” in paragraph (c).
PART 4219—NOTICE, COLLECTION, AND REDETERMINATION OF WITHDRAWAL LIABILITY
35. The authority citation for part 4219 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3) a…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
…plan sponsor may combine the model notice provided at Appendix A with the model notice contained in Rev. Proc. 2015-34 to satisfy the notice requirements of this part.
Partition Order
Section 4233.14 of the regulation describes the content of a PBGC partition order. It provides that the partition order will describe th…
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018related by meaning
…k to Citation
14.
See, e.g.,
Department of Labor's final rule on Prohibited Transaction Exemption Procedures, 76 FR 66637, 66644 (Oct. 27, 2011).
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[FR Doc. 2018-15076 Filed 7-13-18; 8:45 am]
BILLING CODE 7709-02-P
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
… 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. Section 4003.6;
b. Section 4003.8;
c. Section 4003.33;
d. Section 4003.53; and
e. Section 4003.54(a) and (b).
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension …
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
… 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. § 4003.6;
b. § 4003.8;
c. § 4003.33;
d. § 4003.53; and
e. § 4003.54(a) and (b).
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
ontributing sponsor or controlled group, (4) extraordinary dividend or stock redemption, and (5) transfer of benefit liabilities.
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15. PBGC did not issue guidance at the suggestion of two commenters to permit plans to submit a chart before a final rule is effective. As noted above, some comments sugges…
PBGCPBGC Opinion LettersMay 20, 1998
… her f actor s not ed by t he IRS i s compar able to t he evi dence i n th at c ase. n12
n11 Unlike Rev.
Rules 57- 128 and 65-196, supra, Rev. Ru l. 89-148 wa s i ssu ed under sect ion 414( d) of the Code
and is t he publi shed posit ion of t he IRS wit h respect to th is ERISA-corr elat ed secti on of th e Code.
n12
I…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013★ strong match
…Benefit Guaranty Corporation.
Footnotes
1.
See
http://www.pbgc.gov/documents/plan-for-regulatory-review.pdf.
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2.
See 76 FR 57082,
http://www.pbgc.gov/Documents/2011-23692.pdf.
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3.
See 77 FR 6675,
http://www.pbgc.gov/Documents/2012-3054.pdf.
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4.
There is also a t…
PBGCCode / StatuteJan 6, 2025★ strong match
…year.
(c)(2) (2) The rate applicable under this subsection for the plan year preceding September 1, 1975, is the product of—
(c)(2)(A) (A) the rate described in the preceding sentence; and
(c)(2)(B) (B) a fraction—
(c)(2)(B)(i) (i) the numerator of which is the number of calendar months in the plan year which ends afte…
PBGCFinal Rules (FR)Dec 22, 2017★ strong match
…ject to the missing participants regulation or one year after the plan's termination date under IRS Rev. Rul. 89-87.[27]
For single-employer plans covered by title IV, the filing deadline set in the filing instructions is the same as under the existing regulations, the date the post-distribution certification is due,
i…
84 FR 18715 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCFinal Rules (FR)May 2, 2019related by meaning
15.
See, e.g.,
Department of Labor's final rule on Prohibited Transaction Exemption Procedures, 76 FR 66637, 66644 (Oct. 27, 2011).
Back to Citation [FR Doc. 2019-08977 Filed 5-1-19; 8:45 am]
BILLING CODE 7709-02-P
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…terest on Net Underpayments May 1998 and Earlier
On or after
Before
Rate
(percent)
09/02/1974
10/01/1975
8.00
10/01/1975
01/01/1976
7.75
01/01/1976
03/01/1976
8.00
03/01/1976
06/01/1976
7.25
06/01/1976
09/01/1976
7.25
09/01/1976
12/01/1976
7.00
12/01/1976
03/01/1977
7.00
03/01/1977
06/01/1977
7.00
06/01/1977
12/01/1977…
90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Sep 26, 2025related by meaning
…tinues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 2. Amend § 4041.21 by revising paragraphs (b)(2)(iii) and (iv) and (b)(2)(v)(A) to read as follows:
§ 4041.21
Requirements for a standard termination.
* * * * *
(b) * * *
(2) * * *
(iii) The majority owner makes the election and the spouse co…
PBGCRegulationsJan 6, 2025
… (e)(1), (e)(4)(G), (H), and (I), and (f), to the extent that the disclosure of such material would reveal the identity of a source who furnished information to PBGC under an express promise of confidentiality or, before September 27, 1975, under an implied promise of confidentiality.
PBGCPBGC Opinion LettersJul 8, 1996
…he Company was a gover nment al e nti ty exempt
from the
National
Labor Relations Act. The Internal Revenue Service (IRS) h
as ruled th
at the Company is a government
instrum entality
for purposes of the
Internal Reven ue Co de. Similar findings have been m ade as a
matt er of st ate law by
a
Califo
rnia a
ppellat e co…
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
… 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).
§ 4003.35
[Amended]
5. Amend § 4003.35 in paragraph (a) introductory text by removing the …
76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006 PBGCFinal Rules (FR)Jun 14, 2011
…y adopted when it issued its initial guaranteed-benefits regulation. (40 Fed. Reg. 43509, Sept. 22, 1975.) Under § 4022.21 of PBGC's regulation, PBGC's guarantee is generally limited to the amount of the participant's benefit payable as a straight-life annuity commencing at normal retirement age. The effect of this pro…