78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…ber 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 10-4 for 2012. Technical Updates are available on PBGC's Web site,
76 FR 13883 — 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, 2011
ayments interest assumptions for April 2011 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2011. The second-quarter 2011 interest assumptions under the allocation regulation will be 3.96 percent for the first 20 years following the valuation date and 4.32 percent th…
76 FR 34847 — 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, 2011
ments interest assumptions for July 2011 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2011. The third quarter 2011 interest assumptions under the allocation regulation will be 4.21 percent for the first 25 years following the valuation date and 4.34 percent the…
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…
76 FR 56973 — 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, 2011
interest assumptions for October 2011 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2011. The fourth quarter 2011 interest assumptions under the allocation regulation will be 4.07 percent for the first 20 years following the valuation date and 4.28 percent th…
86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021★ strong match
…eases of 50 percent in 2010 for employers in Category A (defaults occurring in 2010); 55 percent in 2011 for employers in Category B (defaults occurring in 2011); and 60 percent in 2012 for employers in Category C (defaults occurring in 2012). For employers in Category D through Y, which have negotiated new collective …
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…
76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits PBGCProposed Rules (FR)Proposed Mar 11, 2011
…o was age/service-qualified, was permanently laid off due to a plant shutdown occurring on April 1, 2011. The plan is a calendar year plan. Under the rules of Code section 436 (ERISA section 206(g)) and Treasury regulations thereunder, a plan cannot provide a UCEB payable with respect to an unpredictable contingent eve…
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…
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”;
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.
…
76 FR 50413 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Aug 15, 2011
…re updated monthly. This final rule updates the benefit payments interest assumptions for September 2011.[1]
The September 2011 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…
76 FR 27889 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)May 13, 2011
…ion are updated monthly. This final rule updates the benefit payments interest assumptions for June 2011.[1] The June 2011 interest assumptions under the benefit payments regulation will be 2.50 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's plac…
76 FR 21252 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 15, 2011
…tion are updated monthly. This final rule updates the benefit payments interest assumptions for May 2011.[1]
The May 2011 interest assumptions under the benefit payments regulation will be 2.50 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's place…
76 FR 41689 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jul 15, 2011
…n are updated monthly. This final rule updates the benefit payments interest assumptions for August 2011.[1]
The August 2011 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 pl…
79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium PBGCFinal Rules (FR)Jan 3, 2014
…all other large plans.
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4.
See
http://www.pbgc.gov/documents/plan-for-regulatory-review.pdf.
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5. To conform to this change in the large-plan flat-rate premium due date, which makes unnecessary the penalty safe harbors for under-estimates of large plans' flat-rate premiums, this final…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013
… January 18, 2011, the President issued Executive Order 13563, “Improving Regulation and Regulatory Review,” to ensure that Federal regulations seek more affordable, less intrusive means to achieve policy goals, and that agencies give careful consideration to the benefits and costs of those regulations. In response to …
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016related by meaning
…nce/tu/tu14-2.html.
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10.
See
http://www.pbgc.gov/documents/plan-for-regulatory-review.pdf.
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11.
See comments at
http://www.pbgc.gov/prac/pg/other/guidance/pending-proposed-rules.html.
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12.
Thus, the FTAP used for purposes of the 80-percent Gateway Test might n…
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
75 FR 78161 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Dec 15, 2010
nts interest assumptions for January 2011 and updates the asset allocation interest assumptions for the first quarter (January through March) of 2011. The first-quarter 2011 interest assumptions under the allocation regulation will be 4.07 percent for the first 25 years following the valuation date and 3.93 percent the…