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…
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…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
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…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019★ strong match
…example, assume that a calendar-year plan has an approved benefit suspension effective December 31, 2018, for a 15-year period ending December 31, 2033. Effective January 1, 2034, benefits are to be restored (prospectively only) to levels not less than those accrued as of December 30, 2018, plus benefits accrued after …
83 FR 27898 — 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, 2018
ments interest assumptions for July 2018 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2018. The third quarter 2018 interest assumptions under the allocation regulation will be 2.53 percent for the first 25 years following the valuation date and 2.64 percent the…
83 FR 46641 — 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 14, 2018
interest assumptions for October 2018 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2018. The fourth quarter 2018 interest assumptions under the allocation regulation will be 2.84 percent for the first 20 years following the valuation date and 2.76 percent th…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
Code as amended by PPA 2006 and with the revised premium regulations. This proposed rule would make the necessary conforming revisions.
Applicability PBGC proposes to make the changes to the reportable events regulation in this proposed rule applicable to post-event reports for reportable events occurring on or after …
82 FR 59515 — 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, 2017
ts interest assumptions for January 2018, and updates the asset allocation interest assumptions for the first quarter (January through March) of 2018. The first quarter 2018 interest assumptions under the allocation regulation will be 2.39 percent for the first 20 years following the valuation date and 2.60 percent the…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015related by meaning
…terim final rule.
SUMMARY:
This document contains an interim final rule prescribing the application process and notice requirements for partitions of eligible multiemployer plans under title IV of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Reform Act of 2014 (MP…
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…
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.…
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.
…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019
…s a result, the surviving plan owes 2018 flat-rate premiums on behalf of the participants who were previously in the transferor plan.
PBGC exempted de minimis mergers from this special rule because PBGC felt the burden resulting from shifting the participant count date was not justified in the case of a de minimis merg…
83 FR 11413 — 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, 2018
ptions for April 2018 and
( printed page 11414)
updates the asset allocation interest assumptions for the second quarter (April through June) of 2018. The second quarter 2018 interest assumptions under the allocation regulation will be 2.27 percent for the first 20 years following the valuation date and 2.59 percent th…
80 FR 79687 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Dec 23, 2015related by meaning
d section 4233(c) of ERISA. The effective date of a final partition order must satisfy the requirements of section 305(e)(9)(D)(v) of ERISA.
* * * * * Issued in Washington, DC, this 18th day of December 2015.
W. Thomas Reeder,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
The interim final rule and comm…
83 FR 51836 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Oct 15, 2018
…are updated monthly. This final rule updates the benefit payments interest assumptions for November 2018.[1] The November 2018 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 …
83 FR 40453 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Aug 15, 2018
…re updated monthly. This final rule updates the benefit payments interest assumptions for September 2018.[1] The September 2018 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…
83 FR 1553 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jan 12, 2018
…are updated monthly. This final rule updates the benefit payments interest assumptions for February 2018.[1]
The February 2018 interest assumptions under the benefit payments regulation will be 0.75 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …
83 FR 46642 — Mergers and Transfers Between Multiemployer Plans PBGCFinal Rules (FR)Sep 14, 2018related by meaning
dvocate position was created in 2012 by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Public Law 112-141 (126 Stat. 405 (2012)).
See section 4004 of ERISA for the rules governing this position. PBGC is not defining the Participant and Plan Sponsor Advocate's consultative role in determining how the me…
83 FR 6956 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Feb 16, 2018
…on are updated monthly. This final rule updates the benefit payments interest assumptions for March 2018.[1]
The March 2018 interest assumptions under the benefit payments regulation will be 0.75 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's pla…