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
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the agency docket number / agency internal file numb…
79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans PBGCFinal Rules (FR)Nov 25, 2014★ strong match
…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 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
3), 1341a, 1431, 1426(e).
45. In § 4245.8, revise paragraph (b) to read as follows:
§ 4245.8
Financial assistance.
* * * * *
(b)
Actuarial valuations. The plan sponsor of an insolvent plan or a terminated plan that is expected to become insolvent under section 4245 of ERISA must have performed and file with PBGC actuar…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
… 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…
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…
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…
PBGCPBGC Opinion LettersJul 8, 1996★ strong match
…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
…0
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
9.25
01/01/1981 02/01/1981
9.50
02/01/1981
04/01/1981
9.75
04/01/1981
06/01/1981
10.00
06/01/1981
07/01/1981
10.25
07/01/1981
08/01/1981
10.50
08/01/1981
10/01/1981
10.25
10/01/1981
11/01/1981
10.50
11/01/1981
12/01…
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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
as amended by PPA and with the revised premium regulations. The final rule makes the necessary conforming revisions, as proposed.
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50. See 79 FR 13547 (March 11, 2014).
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51.
Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
Amend § 4043.35 by adding paragraph (b)(3) to read as follows:
§ 4043.35
Insolvency or similar settlement.
* * * * *
(b) * * *
(3)
Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
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 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 …
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012related by meaning
… on that proposal were relevant to some aspects of the 2001 proposal, but not to the administrative review provisions.
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5.
See www.pbgc.gov/documents/plan-for-regulatory-review.pdf.
Back to Citation
[FR Doc. 2012-9095 Filed 4-13-12; 8:45 am]
BILLING CODE 7709-01-P
PBGCPBGC Opinion LettersJul 8, 1996
…p inion L etter 89 -16 (A ugust 4 , 198 9); R ev. R ul. 89-4 9, 19 89-1 C.B . 117 .
Discussion
Upon
reviewing your request for reconsiderati on and
applyi ng the r elevant fact ors, we have deter mined tha t th e Plan
is exclud ed fro m T itle
IV coverage as
a gov ernm ental p lan. Y our su bmiss ion d emo nstrates th …
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.
Back to Citation
2.
See 76 FR 57082,
http://www.pbgc.gov/Documents/2011-23692.pdf.
Back to Citation
3.
See 77 FR 6675,
http://www.pbgc.gov/Documents/2012-3054.pdf.
Back to Citation
4.
There is also a t…
PBGCCode / StatuteJan 6, 2017
…t of the complete or partial withdrawal of the employer from the multiemployer plan before June 30, 1981, shall be void.
(h)(2)(A) (A) an employer engaged in the grocery wholesaling business—
(h)(2)(A)(i) (i) had ceased all covered operations under a multiemployer plan before June 30, 1981, and had relocated its operat…
PBGCCode / StatuteJan 6, 2025
(a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
1350.
14. Revise § 4041.29 to read as follows:
§ 4041.29
Post-distribution certification.
(a)
Filing requirement.
The plan administrator must either— (1) Within 30 days after the last distribution date for any affected party, file with PBGC a post-distribution certification (PBGC Form 501), completed in accordance wit…
PBGCRegulationsJan 1, 2017
…or remove those subclasses, is re-amended to re-establish the same subclasses on or before July 28, 1981.