86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCFinal Rules (FR)Jan 8, 2021★ strong match
1
Employee benefit plans
Pension insurance
Pensions
Reporting and recordkeeping requirements
29 CFR Part 4219
Employee benefit plans
Pension insurance Reporting and recordkeeping requirements
For the reasons given above, PBGC amends 29 CFR parts 4001, 4204, 4206, 4207, 4211 and 4219 as follows:
PART 4001—TERMINOLOGY
1.…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019★ strong match
…§ 4211.4(b)(2) in determining an allocation fraction.
(b)
Simplified method for the numerator—after 2014 plan year.
A plan sponsor may amend a plan to provide that the withdrawing employer's required contributions for each plan year (a “target year”) after, for a calendar year plan, December 31, 2014, and for other tha…
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
2014. On June 1, 2014, the Company issues a notice pursuant to the Worker Adjustment and Retraining Notification (WARN) Act, 29 U.S.C. 2101,
et seq., that Facility A will close, and all employees will be permanently laid off, on or about August 1, 2014. The Company and the Union representing the employees enter into c…
PBGCRegulationsJan 1, 2017
…ry issued a certification stating that the plan's adjusted funding target attainment percentage for 2014 is 58%. Therefore, the plan restricts payment of the unreduced early retirement benefit payable with respect to the shutdown on April 15, 2014.(C) On August 15, 2014, the plan sponsor makes an additional contributio…
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…
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…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013★ strong match
…e premium payment year—the historical variable-rate premium due date. The following table shows how 2014 due dates would change for calendar-year plans.
Plan size
Current regulation
Proposal
Flat-rate
premium
Variable-rate premium
Entire premium
Large
2/28/2014
10/15/2014
10/15/2014
Mid-size
10/15/2014
10/15/2014
10/15…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
…ion
19.
Cooperative and Small Employer Charity Pension Flexibility Act, Public Law 113-97 (Apr. 7, 2014).
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20.
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 yet completed the close-…
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…
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014★ strong match
…ill not be completely uniform until 2015. The following table shows how due dates differ under the previous and the new due date rules for calendar-year plans for 2014 (the transition year) and 2015 (the year full uniformity is achieved).
Plan size
2014
2015
Old rules
New rules
Old rules
New rules
Flat-rate
premium
Var…
79 FR 33860 — 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 13, 2014
ments interest assumptions for July 2014 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2014. The third quarter 2014 interest assumptions under the allocation regulation will be 3.43 percent for the first 20 years following the valuation date and 3.66 percent the…
79 FR 15009 — 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 18, 2014
ayments interest assumptions for April 2014 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2014. The second quarter 2014 interest assumptions under the allocation regulation will be 3.47 percent for the first 20 years following the valuation date and 3.64 percent th…
79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium PBGCFinal Rules (FR)Jan 3, 2014
…
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Final rule.
SUMMARY: Based on its regulatory review under Executive Order 13563 (Improving Regulation and Regulatory Review), the Pension Benefit Guaranty Corporation (PBGC) is moving the flat-rate premium due date for large plans to later in the premium payment ye…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
…January 18, 2011, the President issued Executive Order 13563 on Improving Regulation and Regulatory Review (76 FR 3821, January 21, 2011). Executive Order 13563 encourages identification and use of innovative tools to achieve regulatory ends, calls for streamlining existing regulations, and reemphasizes the goal of bal…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
(3), 1413.
40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows:
§ 4233.3
Application filing requirements.
* * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
79 FR 54904 — 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, 2014
interest assumptions for October 2014 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2014. The fourth quarter 2014 interest assumptions under the allocation regulation will be 3.10 percent for the first 20 years following the valuation date and 3.29 percent th…
80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction PBGCFinal Rules (FR)Sep 25, 2015related by meaning
… provided by the PBGC.
* * * * *
§ 4281.3
[Corrected]
2. On page 55745, column 2, instruction 7, in revised paragraph (b), “4281.43(e)” is corrected to read “4281.43(c)”.
Issued in Washington, DC, this 21st day of September 2015.
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014related by meaning
…curity by promoting lifetime income options.
DATES:
Comments must be submitted on or before June 2, 2014.
ADDRESSES:
Comments, identified by Regulatory Information Number (RIN 1212-AB23) may be submitted to any by the following methods:
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
78 FR 75897 — 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 13, 2013
nts interest assumptions for January 2014 and updates the asset allocation interest assumptions for the first quarter (January through March) of 2014. The first quarter 2014 interest assumptions under the allocation regulation will be 3.35 percent for the first 20 years following the valuation date and 3.50 percent the…