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 …
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…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020★ strong match
… 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 …
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…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019★ strong match
… 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.
…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
r § 4044.54 of this chapter that applied as of that date.
(iii) For purposes of paragraph (h)(1)(ii), that present value must be
( printed page 36105) aggregated with the present value of withdrawal liability payments assessed that are the subject of any prior or contemporaneous settlement or proposed settlement during…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
…t
persu asive tha t the Pla n is a go vernm ental p lan within
the meaning
of ERISA § 4021( b)(2) . Reve nue Rul ing 57-128,
195 7-1 C.B. 311, was a pr e-ERISA, non- pension r uli ng invol ving an associ ation operated by t he heads of the i nsuranc e
department s of s everal
stat es, al l members of which we re publi …
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
… certain matters related to the suspension of benefit rules under section 432(e)(9) of the Internal Revenue Code (section 305(e)(9) of ERISA). The Treasury RFI and comments are accessible at
http://www.regulations.gov/#!docketDetail;D=IRS-2015-0004.
Back to Citation
13.
PBGC is not defining the Participant and Plan…
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 …
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…
PBGCCode / StatuteJan 6, 2025related by meaning
(b)(5) (5) If a committee to which has been referred a resolution has not reported it before the expiration of 10 calendar days after its introduction, it shall then (but not before) be in order to move to discharge the committee from further consideration of that resolution, or to discharge the committee from further …
PBGCPBGC Opinion LettersJul 8, 1996
…BGC
Op inion L etter 76 -95 (A ugust 2 , 197 6).
The
Depart ment of Labor
("DO L") and the Internal Revenue Service ("IRS") have considered [*5]
similar factors
in
interpre
ting ER ISA § 3(3 2) an d C ode § 41 4(d ), respe ctively. Se e ER ISA Op inion L etter 90 -09 (A pril 25 , 1
990)
,
ERISA
Opi ni on Let te r 8 9- …
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…5
12/01/1977
03/01/1978
6.75
03/01/1978
06/01/1978
7.00
06/01/1978
09/01/1978
7.25
09/01/1978
03/01/1979
7.25
03/01/1979
06/01/1979
7.50
06/01/1979
09/01/1979
7.50
09/01/1979
12/01/1979
7.75
12/01/1979
03/01/1980
8.50
03/01/1980
06/01/1980
8.75
06/01/1980
09/01/1980
8.75
09/01/1980
12/01/1980
9.00
12/01/1980
01/01/1981…
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.
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021related by meaning
plan contributions (for allocation fraction denominators) (12)x(13)
$884,000
PART 4219—NOTICE, COLLECTION, AND REDETERMINATION OF WITHDRAWAL LIABILITY 28. The authority citation for part 4219 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3) and 1399(c)(6).
29. In § 4219.1:
a. Amend paragraph (a) by adding …
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.
Back to Citation
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
…on date during a plan year preceding the premium payment year.” [29] This reflects the provision in Rev. Rul. 79-237 (1979-2 C.B. 190) that minimum funding standards apply only until the end of the plan year that includes the termination date. In the text of the regulation, this requirement was expressed by requiring t…
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…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
…he year in which the plan's termination date falls.[5]
This proposed rule reflects the provision in Rev. Rul. 79-237 (1979-2 C.B. 190) that minimum funding standards apply only until the end of the plan year that includes the termination date.
Section 4007 authorizes PBGC to set premium due dates and assess penalties f…