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47 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 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. 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…
  2. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    he case of a plan with a percentage of contribution formula and a contribution increase required by a funding improvement plan or rehabilitation plan. The final rule modifies proposed § 4211.4(b)(2)(ii) and § 4219.3(a)(2)(ii) to provide the exception to the disregard rules for a contribution increase that provides an i…
  3. 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 …
  4. 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…
  5. 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
    … 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 4003.35 [Amended] 5. Amend § 4003.35 in paragraph (a) introductory text by removing the …
  6. 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…
  7. 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…
  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. 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.…
  10. 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…
  11. 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…
  12. 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…
  13. 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…
  14. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    …nce/​tu/​tu14-2.html. Back to Citation 10.  See http://www.pbgc.gov/​documents/​plan-for-regulatory-review.pdf. Back to Citation 11.  See comments at http://www.pbgc.gov/​prac/​pg/​other/​guidance/​pending-proposed-rules.html. Back to Citation 12.  Thus, the FTAP used for purposes of the 80-percent Gateway Test might n…
  15. 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 …
  16. 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…
  17. 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 …
  18. 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…
  19. 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.
  20. 83 FR 57307 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Nov 15, 2018
    …are updated monthly. This final rule updates the benefit payments interest assumptions for December 2018.[1] The December 2018 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 …