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48 documents · 0.12sAllIRCERISAPBGCJoint Board
  1. 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
    …e. In the interim, PBGC will make determinations under the current regulations, consistent with IRS Rev. Rul. 2012-4, including ( printed page 18488) paying the return of employee contributions under a benefit resulting from rollover amounts in a single sum. Compliance With Rulemaking Requirements Executive Order 12866…
  2. 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). Back to Citation 30.   See Bipartisan Budget Act of 2015, Public Law 114-74, Title V, Sec…
  3. 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…
  4. 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…
  5. 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…
  6. 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…
  7. 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…
  8. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023★ strong match
    …ribed in IRS's guidance on the purchase of additional benefits from a defined benefit plan. See IRS Rev. Rul. 2012-4. These benefits are generally treated as AMECs, but PBGC does not allow payment of them in a lump sum. See 29 CFR 4022.7(b)(2)(iii). Back to Citation 14.  Although ERISA provides only that PBGC “may” bec…
  9. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    … 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101,”. Appendix A to Part 4233 [Amended] 5. Amend appendix A to part 4233 by removing “1200 K Street NW, Washington, DC 20005-4026” whe…
  10. 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…
  11. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …0 02/01/1983 04/01/1983 9.75 04/01/1983 06/01/1983 9.50 06/01/1983 09/01/1983 9.25 09/01/1983 02/01/1984 9.50 02/01/1984 03/01/1984 9.75 03/01/1984 04/01/1984 9.50 04/01/1984 05/01/1984 9.75 05/01/1984 07/01/1984 10.00 07/01/1984 08/01/1984 10.50 08/01/1984 09/01/1984 10.75 09/01/1984 11/01/1984 10.50 11/01/1984 12/01/…
  12. 29 C.F.R. § 4022.8(b) — Form of payment.
    PBGCRegulationsAug 10, 2023
    …ect to the spouse of a married participant in a plan with a termination date on or after August 23, 1984, who dies before his or her benefit enters pay status is the qualified preretirement survivor annuity such a spouse would be entitled to receive from the plan in the absence of an election. The PBGC will not charge …
  13. 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 …
  14. 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…
  15. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …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…
  16. 85 FR 55587 — Lump Sum Payment Assumptions
    PBGCFinal Rules (FR)Sep 9, 2020
    …arting date ( e.g., first 7 years, next 8 years, and years beyond). The mortality assumption is the 1984 Unisex Pensioners Mortality Table. Use of PBGC's Lump Sum Interest Rates by Private Sector PBGC is aware that a relatively small number of plans use PBGC's interest rates as computed using its historical methodology…
  17. 84 FR 51490 — Lump Sum Payment Assumptions
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …arting date ( e.g., first 7 years, next 8 years, and years beyond). The mortality assumption is the 1984 Unisex Pensioners Mortality Table. Use of PBGC's Lump Sum Interest Rates by Private Sector PBGC is aware that a relatively small number of plans use PBGC's interest rates as computed using its historical methodology…
  18. 29 C.F.R. § 4211.1(a) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021
    …adopting one of the statutory alternative allocation methods. Subpart C sets forth the criteria and procedures for PBGC approval of nonstatutory alternative allocation methods. Section 4211(c)(5) of ERISA also permits certain modifications to the statutory allocation methods that PBGC may prescribe in a regulation. Sub…
  19. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024★ strong match
    …Certain Other Notification Requirements, 78 FR 20039, 20057 (April 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 36.   See,13 CFR 121.201. Back to Citation [FR Doc. 2024-11819 Filed 6-5…
  20. ERISA § 4003(e)(3) (29 U.S.C. § 1303) — Operation of corporation
    PBGCCode / StatuteJan 6, 2017
    …in controversy in any such action. (e)(4) (4) Repealed. Pub. L. 98–620, title IV, §402(33), Nov. 8, 1984, 98 Stat. 3360. (e)(5) (5) In any action brought under this subchapter, whether to collect premiums, penalties, and interest under section 1307 of this title or for any other purpose, the court may award to the corp…