Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to Rev. Proc. 2013-1 (not yet in the library — opens the official source)
49 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    …n its Web site at http://www.pbgc.gov/​res/​laws-and-regulations/​information-collections-under-omb-review.html. Interested persons can sign up for notifications of new postings through PBGC's Web site at http://www.pbgc.gov/​res/​res/​stay-informed.html . PBGC observes that the public was provided an opportunity to co…
  2. 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
    …006(a)(3)(F) of ERISA reads, “For each plan year beginning in a calendar year after 2006 and before 2013. . .” and section 4006(a)(3)(H) of ERISA refers to 4006(a)(3)(A)(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…
  3. 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…
  4. 78 FR 56603 — 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 13, 2013
    interest assumptions for October 2013 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2013. The fourth quarter 2013 interest assumptions under the allocation regulation will be 3.00 percent for the first 20 years following the valuation date and 3.31 percent th…
  5. 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.…
  6. 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…
  7. 78 FR 35754 — 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 14, 2013
    ments interest assumptions for July 2013 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2013. The third quarter 2013 interest assumptions under the allocation regulation will be 2.60 percent for the first 20 years following the valuation date and 3.43 percent the…
  8. 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…
  9. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    211 of ERISA. The preamble included an example of the application of the exclusion of surcharge amounts from contributions in the allocation fraction. The Multiemployer Pension Reform Act of 2014, Public Law 113-235 (MPRA), made further amendments to the withdrawal liability rules and consolidated them with the PPA 200…
  10. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …ent for other plans.   Premium payment year UVB valuation year 5500 valuation year Small plans 2014 2013 2013 Other Plans 2014 2014 2013 Thus, not only would small plans enjoy the convenience of a convergence between the premium and Form 5500 due dates, but the due dates that converged would be tied to the same valuati…
  11. 78 FR 16401 — 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, 2013
    ptions for April 2013 and updates the asset allocation interest ( printed page 16402) assumptions for the second quarter (April through June) of 2013. The second quarter 2013 interest assumptions under the allocation regulation will be 2.50 percent for the first 20 years following the valuation date and 3.20 percent th…
  12. 78 FR 68739 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Nov 15, 2013
    …are updated monthly. This final rule updates the benefit payments interest assumptions for December 2013.[1] The December 2013 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 …
  13. 78 FR 62426 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Oct 22, 2013
    …are updated monthly. This final rule updates the benefit payments interest assumptions for November 2013.[1] The November 2013 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 …
  14. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …ather than its effective date (as new plans are permitted to do). Changes Related to MAP-21 and BBA 2013 On July 6, 2012, and December 26, 2013 (respectively), the President signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. No. 112-141) and the Bipartisan Budget Act of 2013 (BBA 20…
  15. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019related by meaning
    211 of ERISA. The preamble included an example of the application of the exclusion of surcharge amounts from contributions in the allocation fraction. The Multiemployer Pension Reform Act of 2014, Public Law 113-235 (MPRA), made further amendments to the withdrawal liability rules and consolidated them with the PPA 200…
  16. 78 FR 49682 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Aug 15, 2013
    …re updated monthly. This final rule updates the benefit payments interest assumptions for September 2013.[1] The September 2013 interest assumptions under the benefit payments regulation will be 1.50 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's…
  17. 77 FR 75549 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 21, 2012
    …Single-Employer Plans to prescribe interest assumptions for valuation dates in the first quarter of 2013. The interest assumptions are used for valuing benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC. As discussed below, PBGC has published a separate final r…
  18. 78 FR 8985 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Feb 7, 2013
    in that final rule. DATES: Effective February 7, 2013 and applicable beginning February 1, 2013. FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( Klion.Catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005, 202-326-4024.…
  19. 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…
  20. 77 FR 74353 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Dec 14, 2012
    … are updated monthly. This final rule updates the benefit payments interest assumptions for January 2013. PBGC normally updates the assumptions under the benefit payments regulation for January at the same time as PBGC updates assumptions for the first quarter of the year under its regulation on Allocation of Assets in…