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★ 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…
PBGCPBGC Opinion LettersOct 14, 1993
Pension Benefit Guaranty Corporation
93-3
October 14, 1993
RE FE RE NC E:
[*1] 4 225 Limitatio n on W ithdraw al Liab ility.
422 5(a) Limitatio n on W ithdraw al Liab ility. Sale of A ssets. Lim itation o n W ithdraw al Liab ility.
>4225( b)>
>4225( d)>
OP INI ON :
We
write in response to yo ur inquiry. You ask
whet he…
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…
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…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
…he reasons given above, PBGC amends 29 CFR part 4003 as follows.
PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS
1. The authority citation for part 4003 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3).
2. Amend § 4003.1 by:
a. In paragraph (a):
i. Removing the phrase “paragraph (b)” and addi…
PBGCPBGC Opinion LettersJul 7, 1993
Pension Benefit Guaranty Corporation
93-2
July 7, 1993
RE FE RE NC E:
[*1] 4205(a)( 1) Parti al Withdrawal s. Cont ribut ion Decli ne.
>4205( b)( 1)>
>4206( a)( 2)( A)>
OP INI ON :
I wri te i n res ponse t o your let ter reque sti ng gu idanc e on t he cal cula ti on of
partial wi thdrawal li abilit y foll owing
a
70-p…
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.
Back to Citation
50. See 79 FR 13547 (March 11, 2014).
Back to Citation
51.
Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
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.
…
PBGCPBGC Opinion LettersMay 20, 1998
…n and discharge
.
. . ." S
ee A ll
ey v. Resolut ion Trust Corp., 984 F.2d 1201, 1205-6 (D.C. Ci r. 1993) (cour t foun d no indica tion t hat
Cong ress
meant the ERISA exem ption to reach an ent
it
y whos e em ploye es are not sub ject to la ws go vernin g pub lic
employees
gener ally, since " the co re co ncern for E …
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
…ended]
21. Amend § 4043.3 by removing the last sentence of paragraph (a)(3).
22. Amend § 4043.62 by revising the section heading and paragraph (a) to read as follows:
§ 4043.62
Change in controlled group.
(a)
Reportable event.
Advance notice is required for a change in a plan's controlled group, as described in § 4043.…
PBGCPBGC Opinion LettersFeb 16, 1993
…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
PBGCFinal Rules (FR)Jun 6, 2024
…ion for determining the present value of future payments (4044 interest assumption). Since November 1993, the 4044 interest assumption has been expressed in a two-component structure known as “select and ultimate” in which one interest factor is assumed to be in effect for the first 20 or 25 years from the valuation da…
PBGCProposed Rules (FR)Proposed Aug 18, 2023
…or other purposes (
e.g.,
to ensure that plan spinoffs comply with section 414(
l
) of the Internal Revenue Code (the Code)).[3]
Interest Assumption
Current Assumption
The benefits valuation regulation contains an interest assumption for determining the present value of future payments (4044 interest assumption). Since…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
s waived if reporting is also required under § 4043.30 and notice has been provided to PBGC for the same event under that section.
§ 4043.81
[Amended] 25. Amend § 4043.81 by removing paragraph (c).
Issued in Washington, DC by.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
82 FR 34619…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
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
5.75
02/01/1993
03/01/1993
5.50
03/01/1993
04/01/1993
5.25
04/01/1993
08/01/1993
5.00
08/01/1993
10/01/1993
4.75
10/01/1993
11/01/1993
4.25
11/01/1993
01/01/1994
4.25
01/01/1994
04/01/1994…
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014★ strong match
…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…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…