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40 documents · 0.12sAllIRCERISAPBGCJoint Board
  1. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …ction Act of 2006 (PPA 2006) changed the plan funding rules in Title I of ERISA and in the Internal Revenue Code of 1986 (Code) and amended the VRP provisions of section 4006 of ERISA to conform to the changes in the funding rules. PBGC amended its premium rates regulation and its premium payment regulation accordingly…
  2. 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…
  3. 79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
    PBGCFinal Rules (FR)May 6, 2014
    …e-in rules, applies to benefits that become payable as a result of a UCE that occurs after July 26, 2005. Phase-In of PBGC Guarantee
  4. 76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006
    PBGCProposed Rules (FR)Proposed Oct 31, 2011
    …est PBGC Retirement Date, as defined in § 4022.10, based on plan provisions in effect on August 31, 2005, on the same day and month as the bankruptcy filing date but three years earlier, Participant A has benefits in priority category 3. The plan used the 1-year Treasury Constant Maturity rate of 3.64% for the calendar…
  5. 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…
  6. 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…
  7. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …e-in rules, applies to benefits that become payable as a result of a UCE that occurs after July 26, 2005. This proposed rule would amend part 4022 to implement the PPA 2006 changes to the guarantee of UCEBs. With one exception, explained below under the heading “Bankruptcy filing
  8. 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★ strong match
    stimate of the effect of the statutory provision to date, PBGC has determined that the annual effect of the final rule will be less than $100 million. Regulatory Flexibility Act PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final regulation will…
  9. 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…
  10. 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.…
  11. 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. Back to Citation 13.  PBGC is not defining the Participant and Plan…
  12. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …ck to Citation 13.  February 29 in a leap year. Back to Citation 14.  70 FR 72205 at 72206 (Dec. 2, 2005). Back to Citation 15.   See 70 FR 72205, 72206 (Dec. 2, 2005) (quoting 58 FR 5128, 5129 (Jan. 19, 1993)). Back to Citation 16.   See Pension Comm, American Academy of Actuaries, Selecting and Documenting Mortality …
  13. 83 FR 49799 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCFinal Rules (FR)Oct 3, 2018★ strong match
    …ch notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 31, 2005, and (B) under section 4042 of ERISA with respect to which notices of determination are provided under that section after December 31, 2005. FOR FURTHER INFORMATION CONTACT: Samantha M. Lowen ( lowen.samantha@pbgc.g…
  14. 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. Back to Citation 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…
  15. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    … 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 4003.35 [Amended] 5. Amend § 4003.35 in paragraph (a) introductory text by removing the …
  16. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …tails about this weighting is available on PBGC's website, www.pbgc.gov. Back to Citation 10.  The previously mentioned white paper would describe the methodology used to determine the spreads. Back to Citation 11.  February 29 in a leap year. Back to Citation 12.  70 FR 72205 at 72206 (Dec. 2, 2005). Back to Citation …
  17. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
    …ach simplified method described in the proposed rule applies to one or more specific aspects of the process of determining and assessing withdrawal liability, and the use of the simplified methods does not detract from the requirement to follow the statutory rules for all other aspects. A plan sponsor would be able to …
  18. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021related by meaning
    sessing withdrawal liability be made using values that do not reflect the lowering of benefits or raising of contributions required to be disregarded. The Pension Protection Act of 2006, Public Law 109-280 (PPA 2006), amended ERISA's withdrawal liability rules to require a plan sponsor to disregard the adjustable benef…
  19. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018
    …ch notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 31, 2005, and (B) under section 4042 of ERISA with respect to which notices of determination are provided under that section after December 31, 2005. ADDRESSES: Comments, identified by Regulation Identifier Number (RIN) 1212…
  20. 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…