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).
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30.
See
Bipartisan Budget Act of 2015, Public Law 114-74, Title V, Sec…
PBGCPBGC Opinion LettersAug 2, 1994
Pension Benefit Guaranty Corporation
94-3
Augus t 2, 1994
RE FE RE NC E:
[* 1] >42 03(b) (1) >
4204(a)(3) Sale of Assets. Bond Requirement on Liquidation of Seller
4209(c) De Minimis Rule . Excepti ons to De Minimis Rule
421 9(c) (1)(D ) No tice & Co llection o f W ithdraw al Liab ility - Payme nt on M ass W ithdraw…
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.
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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…
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 LettersJun 15, 1994
Pension Benefit Guaranty Corporation
94-1
June 15, 1994
REFERENCE:
[*1] >4007( )>
>29 CFR 2610.7(a)>
OPINION:
I write in response to you r letter regarding the method used by the Pension Benefit
Guaranty Corporation ("PBGC") to calculate interest on premium underpayments under the
PBGC's regulation on Payment of Premiu…
PBGCPBGC Opinion LettersSep 28, 1994
Pension Benefit Guaranty Corporation
94-6
Septembe r 28, 1994
RE FE RE NC E:
[*1] 400 7(a) P ayment of P remiums. D ue Da tes
>4007( e)>
>29 CFR 2610 .26( b)>
>29 CFR 2617 .28( b)>
OP INI ON :
You
have reques ted an
opini on fr om the Pensi on Benef it Guarant y Corpor ati on ("PBGC") on
whether an indi vidual
who
acte…
PBGCPBGC Opinion LettersSep 30, 1994
… sponsor r eview
and arbitrati on under sections
421 9 and 422 1 of E RIS A, sub ject to j udicia l review .
In
your second request, you ask about
an em ploye r subj ect to
the spe cial "c onstru ction ind ustry" w ithdraw al rule
in
sec ti on 4203 (b) of [* 2] ERI
PBGCPBGC Opinion LettersSep 27, 1994
Pension Benefit Guaranty Corporation
94-5
Septembe r 27, 1994
RE FE RE NC E:
[*1] 4 211 W ithdraw al Liab ility
>29 CFR 2644 .2( d)>
OP INI ON :
I
writ e in re sponse t o your l ette r request ing cl arif icat
ion o f P
BGC Opinion Let ter 90- 2 to the extent it addresses
calc ulat ion
of unf unded vest ed benefi ts f …
PBGCPBGC Opinion LettersJul 8, 1996
… sion expr essed her ein i s an i nit ial
dete rmin ati on purs uant to 29 C. F.R. § 2606.1( b)(1) (1994). You
may
reque st recons ider ati on of
thi s det
erminat ion purs uant t o Subpart C of 29 C.F. R. Part 2606 (1994). This ini tial
deter minat ion
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.
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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.
…
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 LettersJul 26, 1994
Pension Benefit Guaranty Corporation
94-2
July 26, 1994
RE FE RE NC E:
[*1] 400 7 Pa yment of Pre miums
400 7(a) P ayment of P remiums. D ue Da tes
400 7(b ) Pa ymen t of Pre mium s. Pen alties and Interes t
OP INI ON :
You
have requested an opinion from the Pens
ion B enefit G
uaranty Corporation ("PBG C") whether int…
PBGCPBGC Opinion LettersAug 18, 1995★ strong match
PBGC Opinion Lett er 94- 3,
2
(1994); PB GC O pinion Letter 89-2, 2 (1989);
PBGC
Opinion Letter 88-8, 2 (1988); PB GC O pinion Letter 82-9, 1 (1982). W e will, however,
conti nue our pract ice
of answ ering q uestion s of gen eral inter preta tion und er T itle IV o f ER ISA .
I
hope that this has been of assist ance t…
PBGCProposed Rules (FR)Proposed Sep 30, 2019★ strong match
…8.
See 63 FR 57228 (October 26, 1998); 65 FR 14753 (March 17, 2000).
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10. IRS has previously informed PBGC “that a plan that refers to PBGC lump sum interest rates for purposes of calculating the amount of the distribution subject to Code section 417(e)(3) and that is amended before the PBGC amends its…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
contributing sponsor or controlled group, (4) extraordinary dividend or stock redemption, and (5) transfer of benefit liabilities.
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9. Before 2014, the standard termination VRP exemption in § 4006.5(a)(3) was available only if the proposed date of termination was in a prior year, but the plan had not y…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
01/01/1994
4.25
01/01/1994
04/01/1994
4.50
04/01/1994
05/01/1994
4.75
05/01/1994
07/01/1994
5.25
07/01/1994
08/01/1994
5.50
08/01/1994
09/01/1994
5.75 09/01/1994
11/01/1994
5.50
11/01/1994
12/01/1994
6.00
12/01/1994
01/01/1995
6.25
01/01/1995
04/01/1995
6.00
04/01/1995
05/01/1995
5.75
05/01/1995
07/01/1995
5.50
07/01/1…
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 …
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
…at ion
of
th e Pla n' s go ver nmen tal st atu s. Howeve r, on * * * , t he I RS
inst ead iss ued
a revised determinati on that eli minated the
reference to the Plan as a governmental plan.
n7
In a t elephone conver sati on, Plan coun sel t old PBGC counsel that the IRS had det ermined t he Plan
to be a
government al
p…
PBGCFinal Rules (FR)Sep 9, 2020
…uivalents of annuity benefits.[4] It is PBGC's understanding that these plans do so because, before 1994, under section 417(e)(3) of the Code, plans were required to use PBGC's legacy interest rates to determine the minimum permissible lump sum equivalent of an annuity benefit.[5]
The Retirement Protection Act of 1994,…
PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will PBGCPBGC Opinion LettersFeb 6, 2001
… L . No. 100-203, December 22, 1987). The
provision was amended by the Retirement Protection Act of 1994 (included in the Uruguay
Round Agreements Act, Pub. L. N o. 103-465, December 8, 1994) to alter,
inter alia
, the time
when the statutory lien would a rise and the amount of the statutory lien.
Code §412(n) protects…