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41 documents · 0.13sAllIRCERISAPBGCJoint Board
  1. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
    …e. In the interim, PBGC will make determinations under the current regulations, consistent with IRS Rev. Rul. 2012-4, including ( printed page 18488) paying the return of employee contributions under a benefit resulting from rollover amounts in a single sum. Compliance With Rulemaking Requirements Executive Order 12866…
  2. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    e discussed at the hearing must be submitted on or before June 4, 2013. See Public Participation below for more information on the hearing. ADDRESSES: Comments, identified by Regulation Identifier Number (RIN) 1212-AB06, may be submitted by any of the following methods: Federal eRulemaking Portal:http://www.regulations…
  3. 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…
  4. 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. Back to Citation 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…
  5. 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…
  6. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015★ strong match
    …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…
  7. 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
  8. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023★ strong match
    …ribed in IRS's guidance on the purchase of additional benefits from a defined benefit plan. See IRS Rev. Rul. 2012-4. These benefits are generally treated as AMECs, but PBGC does not allow payment of them in a lump sum. See 29 CFR 4022.7(b)(2)(iii). Back to Citation 14.  Although ERISA provides only that PBGC “may” bec…
  9. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019★ strong match
    …ribed in IRS's guidance on the purchase of additional benefits from a defined benefit plan. See IRS Rev. Rul. 2012-4. These benefits are generally treated as AMECs, but PBGC does not allow payment of them in a lump sum. See 29 CFR 4022.7(b)(2)(iii). Back to Citation 11.  Although ERISA provides only that PBGC “may” bec…
  10. PBGCPBGC Opinion LettersMay 20, 1998
    … 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…
  11. 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 …
  12. 29 C.F.R. § 4233.13(b) — Coordinated application process for partition and benefit suspension.
    PBGCRegulationsJan 1, 2017
    …for coordinated applications provided at Appendix A with the Treasury model notice in Appendix A of Rev. Proc. 2015-34 in satisfaction of the notice requirement of this part.
  13. 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…
  14. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    … on that proposal were relevant to some aspects of the 2001 proposal, but not to the administrative review provisions. Back to Citation 5.  See www.pbgc.gov/​documents/​plan-for-regulatory-review.pdf. Back to Citation [FR Doc. 2012-9095 Filed 4-13-12; 8:45 am] BILLING CODE 7709-01-P
  15. 80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction
    PBGCFinal Rules (FR)Sep 25, 2015related by meaning
    … provided by the PBGC. * * * * * § 4281.3 [Corrected] 2. On page 55745, column 2, instruction 7, in revised paragraph (b), “4281.43(e)” is corrected to read “4281.43(c)”. Issued in Washington, DC, this 21st day of September 2015.
  16. 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…
  17. 29 C.F.R. § 4044.13(c) — Priority category 3 benefits.
    PBGCRegulationsJan 1, 2017
    …ate is March 22, 2009, the applicable pre-termination period is the period beginning on January 16, 2003, and ending on March 22, 2009. (c)(2) (2) “Applicable pre-termination period” is substituted for “5-year period ending on the termination date” each place that “5-year period ending on the termination date” appears …
  18. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    …nce/​tu/​tu14-2.html. Back to Citation 10.  See http://www.pbgc.gov/​documents/​plan-for-regulatory-review.pdf. Back to Citation 11.  See comments at http://www.pbgc.gov/​prac/​pg/​other/​guidance/​pending-proposed-rules.html. Back to Citation 12.  Thus, the FTAP used for purposes of the 80-percent Gateway Test might n…
  19. 76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006
    PBGCFinal Rules (FR)Jun 14, 2011
    …ate is March 22, 2009, the applicable pre-termination period is the period beginning on January 16, 2003, and ending on March 22, 2009. (2) “Applicable pre-termination period” is substituted for “5-year period ending on the termination date” each place that “5-year period ending on the termination date” appears in para…
  20. 77 FR 20295 — Payment of Premiums
    PBGCFinal Rules (FR)Apr 4, 2012
    … 29 CFR Part 4007 CFR Correction In Title 29 of the Code of Federal Regulations, Part 1927 to End, revised as of July 1, 2011, on page 933, § 4007.5 is reinstated to read as follows: § 4007.5 Date of filing. The PBGC applies the rules in subpart C of part 4000 of this chapter to determine the date that a submis…