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Go to Rev. Proc. 2017-5 (not yet in the library — opens the official source)
50 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 82 FR 13755 — 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, 2017
    ayments interest assumptions for April 2017 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2017. The second quarter 2017 interest assumptions under the allocation regulation will be 2.15 percent for the first 20 years following the valuation date and 2.60 percent th…
  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. 82 FR 43299 — 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, 2017
    interest assumptions for October 2017 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2017. The fourth quarter 2017 interest assumptions under the allocation regulation will be 2.34 percent for the first 20 years following the valuation date and 2.63 percent th…
  5. 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…
  6. 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. …
  7. 81 FR 91032 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Dec 16, 2016
    … are updated monthly. This final rule updates the benefit payments interest assumptions for January 2017.[1] 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…
  8. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019★ strong match
    …or uses to determine the denominator for the allocation fraction under the proxy group method. This process weights contributors by the size of their contributions. Heavy contributors' rates have a greater impact on the adjusted contributions than light contributors' rates. PBGC invites public comment on alternative ba…
  9. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    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…
  10. 83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors
    PBGCProposed Rules (FR)Proposed Jul 16, 2018★ strong match
    …table benefits have a present value in the range of $25 to $50 million.[10] ). As of the end of the 2017 fiscal year, there were 68 terminated plans that were not insolvent. Of that total, there were 47 plans whose nonforfeitable benefits have a present value of $25 million or less that will be able to use an actuarial…
  11. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017★ strong match
    …er 16, 2016, the Office of Management and Budget issued memorandum M-17-11 on implementation of the 2017 annual adjustment pursuant to the 2015 act.[4] The memorandum provides agencies with the cost-of-living adjustment multiplier for 2017, which is based on the Consumer Price Index (CPI-U) for the month of October 201…
  12. 80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction
    PBGCFinal Rules (FR)Sep 25, 2015related by meaning
    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. Catherine B. Klion, Assistant General Counsel for Regulatory Affairs, Office of the General Counsel. [FR Doc. 2015-24343 Filed 9-24-15; 8:45 am] BILLING CODE 7709-02-P
  13. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022★ strong match
    st”, respectively, in paragraph (a); and b. Revising paragraph (b). The revision reads as follows: § 4901.34 Waiver or reduction of charges. * * * * * (b) If the Disclosure Officer determines that the request for fee waiver or reduction will be denied, the requester will be so advised in writing with a brief statement …
  14. 81 FR 83137 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age
    PBGCFinal Rules (FR)Nov 21, 2016
    …timate accurately the value of plan benefits as early as possible before initiating the termination process. For that purpose, if a plan has a valuation date in 2017, the plan administrator needs the updated table being promulgated in this rule. Accordingly, the public interest is best served by issuing this table expe…
  15. 80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2015★ strong match
    …will be posted at http://www.pbgc.gov/​res/​laws-and-regulations/​information-collections-under-omb-review.html
  16. 81 FR 93599 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Dec 21, 2016
    …erest assumptions under the asset allocation regulation for valuation dates in the first quarter of 2017. 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…
  17. 82 FR 27422 — 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, 2017
    ments interest assumptions for July 2017 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2017. The third quarter 2017 interest assumptions under the allocation regulation will be 2.44 percent for the first 20 years following the valuation date and 2.74 percent the…
  18. 82 FR 10707 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Feb 15, 2017
    …on are updated monthly. This final rule updates the benefit payments interest assumptions for March 2017.[1] The March 2017 interest assumptions under the benefit payments regulation will be 1.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's pla…
  19. PBGCCode / StatuteJan 6, 2025
    …6, $57; (a)(3)(A)(i)(V) (V) for plan years beginning after December 31, 2015, and before January 1, 2017, $64; (a)(3)(A)(i)(VI) (VI) for plan years beginning after December 31, 2016, and before January 1, 2018, $69; (a)(3)(A)(i)(VII) (VII) for plan years beginning after December 31, 2017, and before January 1, 2019, $7…
  20. 82 FR 17938 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Apr 14, 2017
    …tion are updated monthly. This final rule updates the benefit payments interest assumptions for May 2017.[1] The May 2017 interest assumptions under the benefit payments regulation will be 1.00 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's place…