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
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
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
(3), 1413.
40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows:
§ 4233.3
Application filing requirements.
* * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
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…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021related by meaning
… and adding in its place “effective date”;
c. Remove the definition of “Nonforfeitable benefit”;
d. Revise the definition of “Unfunded vested benefits”;
e. Amend the definition of “Withdrawing employer” by removing “for whom” and adding in its place “for which”;
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 …
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…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
… and adding in its place “effective date”;
c. Remove the definition of “Nonforfeitable benefit”;
d. Revise the definition of “Unfunded vested benefits”;
e. Amend the definition of “Withdrawing employer” by removing “for whom” and adding in its place “for which”;
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…
84 FR 18715 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCFinal Rules (FR)May 2, 2019related by meaning
in accordance with subpart B of this part.
* * * * *
22. Revise § 4281.3 to read as follows:
§ 4281.3
Filing and issuance rules.
(a)
Method of filing. Filing with PBGC under this part must be made by a method permitted under the rules in subpart A of part 4000 of this chapter.
(b)
Method of issuance.
The notices under …
PBGCPBGC Opinion LettersJul 8, 1996
…aut hori ty to i ncrea se or
decrea se
that amount. Compare PBG C Opinion Lett er 76-95 (Augus t 2, 1976) (Pens ion plan hel
d not t o be
covered
where
its spon sor wa s autho rized to offset a ny fund ing de ficiency in
the plan by assess ing a tax agains t county resi dents).
And
as you h ave sta ted, P lan pa rticip…
PBGCFinal Rules (FR)Jun 6, 2024
…rol Number 1212-0030 (expires July 31, 2024).
Back to Citation
6.
See 41 FR 48484, 48485 (Nov. 3, 1976). “PBGC's interest assumptions have been designed so that, when coupled with the mortality assumptions found in the regulation, the benefit values obtained . . . are in line with the industry annuity prices.”
Back t…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related 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).
Back to Citation
[FR Doc. 2026-12100 Filed 6-15-26; 8:45 am]
BILLING CODE 7709-02-P
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…determining the value of “benefits on a termination basis” after a merger or spinoff under Internal Revenue Service regulations at 26 CFR 1.414(l)-1.
Back to Citation
4.
Survey approved under OMB Control Number 1212-0030 (expires July 31, 2024).
Back to Citation
5.
See 41 FR 48484, 48485 (Nov. 3, 1976). “PBGC's inte…
PBGCFinal Rules (FR)Dec 22, 2017★ strong match
…d as paragraphs (1) and (2), respectively.
( printed page 60818)
PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS
6. The authority citation for part 4003 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3).
7. In § 4003.1, paragraph (b)(11) is revised to read as follows:
§ 4003.1
Purpose and scop…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
… 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
6.75
12/01/1977
03/01/1978…
PBGCCode / StatuteJan 6, 2017
…) participation in the plan is substantially limited to individuals who retired prior to January 1, 1976.
PBGCCode / StatuteJan 24, 2020related by meaning
…ond blank space therein being filled with the date on which the corporation's message proposing the revision was submitted.
(f)(4)(C) (C) The procedure for disposition of a joint resolution shall be the procedure described in section 1306(b)(4) through (7) of this title.
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…