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
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…
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…
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 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 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…
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…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
… certain matters related to the suspension of benefit rules under section 432(e)(9) of the Internal Revenue Code (section 305(e)(9) of ERISA). The Treasury RFI and comments are accessible at
http://www.regulations.gov/#!docketDetail;D=IRS-2015-0004.
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13.
PBGC is not defining the Participant and Plan…
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).
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[FR Doc. 2026-12100 Filed 6-15-26; 8:45 am]
BILLING CODE 7709-02-P
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…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related 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. Section 4003.6;
b. Section 4003.8;
c. Section 4003.33;
d. Section 4003.53; and
e. Section 4003.54(a) and (b).
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension …
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…
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.
…
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…
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”;
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
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…
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…