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 …
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…
PBGCPBGC Opinion LettersJun 18, 1992
Pension Benefit Guaranty Corporation
92-4
June 18, 1992
RE FE RE NC E:
[*1]
§ 4204 (a) § 4204(a)(1)(B ) § 4204(a)(1)(C) § 4204(c) 29 CFR § 2643.11 (a) 29 CFR § 2643 .11(d)
OP INI ON :
I
write i n response to your request for t he
opini on
of the Pension Benefit Guaranty Corporation ("PBG C") as to the
meaning
and o per…
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…
PBGCRegulationsJan 1, 2017
…ruptcy termination, see §§ 4022.21(e), 4022.22(b), and 4022.23(g).) Example 1. Facts.On October 10, 1992, a plan administrator files with the PBGC a notice of intent to terminate in a distress termination that includes December 31, 1992, as the proposed termination date. A participant who is in pay status on December 3…
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012★ strong match
…1-4071 or 303(k)(4) or regulations thereunder. PBGC published policy guidance on its assessment and review of section 4071 penalties on March 3, 1992 (at 57 FR 7605), and July 18, 1995 (at 60 FR 36837).[1]
On January 12, 2001 (at 66 FR 2857), PBGC published a proposed rule on Assessment of and Relief from Penalties und…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
…5
03/01/1991
06/01/1991
7.00
06/01/1991
07/01/1991
6.75
07/01/1991
10/01/1991
7.00
10/01/1991
01/01/1992
6.75
01/01/1992
02/01/1992
6.50
02/01/1992
03/01/1992
6.25
03/01/1992
07/01/1992
6.50
07/01/1992
08/01/1992
6.25
08/01/1992
09/01/1992
6.00
09/01/1992
12/01/1992
5.75
12/01/1992
01/01/1993
6.00
01/01/1993
02/01/1993…
PBGCPBGC Opinion LettersFeb 16, 1993★ strong match
…ip ants rec eived their be nefit
under
the Pension Plan in eit her a
lump sum d istribution or an irrevo cab le com mitme nt in the for m of a
grou p ann uity
contract
fr om an i nsur ance c ompany. In addi ti on, y ou expl ain that sur pl
us asse
ts remained aft er all benefi ts of t he
Pensi on
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- …
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
…terim final rule.
SUMMARY:
This document contains an interim final rule prescribing the application process and notice requirements for partitions of eligible multiemployer plans under title IV of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Reform Act of 2014 (MP…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
…ployer Plans, by providing more time to submit a complete PBGC Form 501 in the standard termination process.
Premium Rates, by expressly stating that a plan does not qualify for the variable rate premium exemption for the year in which it completes a standard termination if it engages in a spinoff in the same year, cla…
90 FR 40973 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Aug 22, 2025related by meaning
…yer Plans
1212-0022
Part 4203, Extension of Special Withdrawal Liability Rules
1212-0023
Part 4220, Procedures for PBGC Approval of Plan Amendments
1212-0031
Part 4219, Notice, Collection, and Redetermination of Withdrawal Liability
1212-0034
Part 4211, Allocating Unfunded Vested Benefits
1212-0035
Part 4208, Reduction…
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…
80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2015related by meaning
…printed page 18175)
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1399(c)(1)(D) and 1441.
7. In § 4281.3, revise paragraph (b) to read as follows: § 4281.3
Filing and issuance rules.
* * * * *
(b)
Method of issuance.
For rules on method of issuance to interested parties, see § 4281.32(c) for notices of benefit reductions, § …
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…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026
…ise its penalty authority under section 4071 of ERISA. PBGC followed up on July 18, 1995,[6]
with a revised statement of policy (the “1995 Policy”), which is currently in effect.[7]
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
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
Back to Citation
7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…