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 …
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
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] Under the 1995 Policy, PBGC seeks to promote voluntary compliance, encourage self-corrections, and avoid unduly harsh penalties, particularly on small businesses and pla…
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 LettersMay 20, 1998★ strong match
…vernmental plan.
n1
Our
refer ences
to t he "Reque st" incl ude you r le tt ers dated Septembe r 8, 1995 ("Sept . Lt r.") ; Jan uary 5, 1996
("Jan.
Letter"); April 26, 1996 ("Apr. Ltr.");
and Jul y 21, 1997
("Jul y Lt r.") , an d att achmen ts ther eto. In addi ti on, y ou
have provided PB GC co unsel in t elephone con…
PBGCPBGC Opinion LettersDec 22, 1995
…abili ty. Secti on 4206 (b) governs
com puta
ti on
of withdrawal l iabili ty where an employer has previousl y incurred a parti al withdrawal. You reque
ste
d
P B G C 's
co nc ur re nc e t ha t th e p la n's
meth od of
cal cula ti ng t he amoun t of employ ers' wit hdrawa l l iabi li ty wher e sec ti on
4206(b)
appli e…
PBGCPBGC Opinion LettersAug 18, 1995
Pension Benefit Guaranty Corporation
95-2
Augus t 18, 1995
RE FE RE NC E:
[*1] 4203(b) Co mplete W ithdrawal. Building & Construction Industry Exemption
4205(a)(1) Parti al Withdrawal s. Cont ribut ion Decli ne
4205(a)(2) P artial W ithdrawals. Partial Cessati on
>4205( b)( 2)( A)>
>4208( d)( 1)>
OP INI ON :
Th is
is i…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 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
[FR Doc. 2025-00726 Filed 1-17-25; 8:45 am]
BILLING CODE 7709-02-P
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…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021related by meaning
… and adding in its place “effective date”;
c. Remove the definition of “Nonforfeitable benefit”;
d. Revise the definition of “Unfunded vested benefits”;
e. Amend the definition of “Withdrawing employer” by removing “for whom” and adding in its place “for which”;
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…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
… and adding in its place “effective date”;
c. Remove the definition of “Nonforfeitable benefit”;
d. Revise the definition of “Unfunded vested benefits”;
e. Amend the definition of “Withdrawing employer” by removing “for whom” and adding in its place “for which”;
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…
PBGCPBGC Opinion LettersJul 8, 1996
…s
spon soring the ho rse rac es. Ca l. Bus. & Pro f.
Code § § 1961 0-19619 .8 (Deering 1992 & Supp. 1995 ).
Mo reover,
the am ount o f funding that *
* * receives is set by statut e, and * * * has no apparent
aut hori ty to i ncrea se or
decrea se
that amount. Compare PBG C Opinion Lett er 76-95 (Augus t 2, 1976) (Pens…
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
… 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
[FR Doc. 2026-12100 Filed 6-15-26; 8:45 am]
BILLING CODE 7709-02-P
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
…a set forth in Executive Order 12866.
List of Subjects
29 CFR Part 4000 Administrative practice and procedure
Pension insurance
29 CFR Part 4233
Employee benefit plans
Pension insurance
Reporting and recordkeeping requirements
29 CFR Part 4903
Claims
For the reasons given above, PBGC amends 29 CFR parts 4000, 4233, and…
PBGCPBGC Opinion LettersJun 27, 1996
…req uested reco nside ration o f PB GC 's initial determ ination o n beh alf of * * *
Based on o ur review, and for t he
reasons set f orth bel ow, the PBG C has deter mined tha t th e Plan
is exempt fr om
cov erage unde r Title I V o f ER ISA . Con sequ ently, the re que st for rec onsid eratio n is gran ted.
Request …
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
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
07/01/1995
09/01/1995
4.75
09/01/1995
10/01/1995
5.00
10/01/1995
12/01/1995
4.75
12/01/1995
02/01/1996
4.50
02/01/1996
04/01/1996…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015
…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…
PBGCPBGC Opinion LettersJul 8, 1996
…t o your reque st for recons ider ati on of PBGC's ini ti al de ter minat ion
date d Septe mber 13, 1995,
regarding
cove rag e of th e abov e- ref ere nced pens ion pla n (Pl an) unde r Tit le IV of th e Empl oye e Ret ir emen t I ncome
Sec urity
Act of 1974, as amended ( ERISA). Pu rsua nt t o sect ion
4021(b)(2) of E…