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Go to Rev. Proc. 2010-8 (not yet in the library — opens the official source)
50 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …9, PBGC issued Technical Update 09-4, extending the guidance in Technical Updates 09-1 and 09-3 for 2010. On December 3, 2010, PBGC issued Technical Update 10-4, extending the guidance in Technical Update 09-4 for 2011. On December 7, 2011, PBGC issued Technical Update 11-1, extending the guidance in Technical Update 1…
  2. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    …ple 2. Plan B has many employers and many contribution rate schedules. Contributions change between 2010 and 2021 as follows: Under the default schedule, there are one-time increases of 50 percent in 2010 for employers in Category A (defaults occurring in 2010); 55 percent in 2011 for employers in Category B (defaults …
  3. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    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…
  4. 75 FR 55966 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Sep 15, 2010
    …tion purposes in plans with valuation dates during the fourth quarter (October through December) of 2010, (2) adds to Appendix B to Part 4022 the interest assumptions for PBGC to use for its own lump-sum payments in plans with valuation dates during October 2010, and (3) adds to Appendix C to Part 4022 the interest ass…
  5. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …he plan year. Back to Citation 39.  See, e.g., DOL's final rule on Prohibited Transaction Exemption Procedures, 76 FR 66,637, 66,644 (Oct. 27, 2011). Back to Citation 40.  See PBGC 2010 pension insurance data table S-31,
  6. 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”;
  7. 75 FR 33688 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Jun 15, 2010
    …ocation purposes in plans with valuation dates during the third quarter (July through September) of 2010, (2) adds to appendix B to part 4022 the interest assumptions for PBGC to use for its own lump-sum payments in plans with valuation dates during July 2010, and (3) adds to appendix C to part 4022 the interest assump…
  8. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    Amend § 4043.35 by adding paragraph (b)(3) to read as follows: § 4043.35 Insolvency or similar settlement. * * * * * (b) * * * (3) Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
  9. 75 FR 49407 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Aug 13, 2010
    … interest rates determined using PBGC's historical methodology for valuation dates during September 2010. The interest assumptions that PBGC will use for its own lump-sum payments (set forth in Appendix B to Part 4022) will be 2.25 percent for the period during which a benefit is in pay status and 4.00 percent during a…
  10. 75 FR 41091 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Jul 15, 2010
    … benefit payments regulation to adopt interest assumptions for plans with valuation dates in August 2010. Interest assumptions are also published on PBGC's Web site ( http://www.pbgc.gov). DATES: Effective August 1, 2010. FOR FURTHER INFORMATION CONTACT:
  11. 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
    …ributions made after August 17, 2006. Treasury issued final regulations on Hybrid Retirement Plans (2010 final Treasury regulations), 75 FR 64123 (Oct. 19, 2010), and simultaneously issued proposed Additional Rules Regarding Hybrid Retirement Plans (2010 proposed Treasury regulations), 75 FR 64197 (Oct. 19, 2010). Thes…
  12. 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. Back to Citation 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. …
  13. 75 FR 69588 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Nov 15, 2010
    …are updated monthly. This final rule updates the benefit payments interest assumptions for December 2010.[1] The December 2010 interest assumptions under the benefit payments regulation will be 2.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …
  14. 75 FR 27189 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)May 14, 2010
    …he benefit payments regulation to adopt interest assumptions for plans with valuation dates in June 2010. Interest assumptions are also published on PBGC's Web site ( http://www.pbgc.gov). DATES: Effective June 1, 2010. FOR FURTHER INFORMATION CONTACT:
  15. 75 FR 12121 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits
    PBGCFinal Rules (FR)Mar 15, 2010
    …allocation purposes in plans with valuation dates during the second quarter (April through June) of 2010, (2) adds to Appendix B to Part 4022 the interest assumptions for PBGC to use for its own lump-sum payments in plans with valuation dates during April 2010, and (3) adds to Appendix C to Part 4022 the interest assum…
  16. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    …mployer charity (CSEC) plans [1] and certain community newspaper plans; [2] Payment of Premiums, by revising the due date for the final premium for terminating plans to be the earlier of the normal premium due date or 45 days after the date the post-distribution certification is filed; Termination of Single-Employer Pl…
  17. 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…
  18. 75 FR 63380 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Oct 15, 2010
    …are updated monthly. This final rule updates the benefit payments interest assumptions for November 2010.[1] The November 2010 interest assumptions under the benefit payments regulation will be 1.75 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …
  19. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    …tions are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b)(2), (3), and (4). Back to Citation 15.  This provision is intended to mirror PBGC's authority to waive penalties in 29 CFR part 4007, App., question 21(b)(5). Ba…
  20. 75 FR 64683 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
    PBGCProposed Rules (FR)Proposed Oct 20, 2010
    …xtending the comment period until November 12, 2010, in order to give the public additional time to review and comment on the proposed rule. Issued in Washington, DC, this 15th day of October 2010. Vincent K. Snowbarger, Deputy Director for Operations, Pension Benefit Guaranty Corporation. [FR Doc. 2010-26371 Filed 10-…