78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
2011, PBGC issued Technical Update 11-1, extending the guidance in Technical Update 10-4 for 2012. Technical Updates are available on PBGC's Web site, www.pbgc.gov.
Back to Citation
6.
See Summary Chart, below, for an overview of waivers and safe harbors under the current regulation, the 2009 proposal, and this propos…
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 …
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
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…
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…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
RT 4065—ANNUAL REPORT
26. The authority citation for part 4065 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1365.
§ 4065.3
[Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”.
PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
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
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…
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
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
…(iv), which says, “in the case of a multiemployer plan, for plan years beginning after December 31, 2005, and before January 1, 2013.”
Back to Citation
11.
See 73 FR 15065.
Back to Citation
12.
See
section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013).
Back to Citation
13.
See 81 FR …
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…
PBGCFinal Rules (FR)Jun 6, 2024★ strong match
…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 …
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…
PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
…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
…
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…
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 …
83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCProposed Rules (FR)Proposed Mar 7, 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.
ADDRESSES:
Comments, identified by Regulation Identifier Number (RIN) 1212…
PBGCCode / StatuteJan 6, 2025
…ermined under subparagraph (E) and—
(a)(3)(A)(i)(I) (I) for plan years beginning after December 31, 2005, and before January 1, 2013, $30;
(a)(3)(A)(i)(II) (II) for plan years beginning after December 31, 2012, and before January 1, 2014, $42;
(a)(3)(A)(i)(III) (III) for plan years beginning after December 31, 2013 and…
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.
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…