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47 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    … not create additional filing burden. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4007 Employee benefit plans Penalties Pension ins…
  2. 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…
  3. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    … This rule updates the table to provide the mortality assumption for benefit determination dates in 2026. Compliance With Regulatory Requirements PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC's update of § 4044.58 and § 404…
  4. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026★ strong match
    … 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 [FR Doc. 2026-12100 Filed 6-15-26; 8:45 am] BILLING CODE 7709-02-P
  5. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    …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, 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…
  7. 91 FR 39463 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jun 30, 2026
    …nterest assumption under the asset allocation regulation for plans with valuation dates of July 31, 2026-October 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes. DATES: Effective July 31, 2026. FOR FURTHER INFORMATION CONTACT: Jose Singer…
  8. 91 FR 16838 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Apr 3, 2026
    …terest assumption under the asset allocation regulation for plans with valuation dates of April 30, 2026-July 30, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes. DATES: Effective April 30, 2026. ( printed page 16839) FOR FURTHER INFORMATION …
  9. 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…
  10. 91 FR 2299 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jan 20, 2026
    …rest assumption under the asset allocation regulation for plans with valuation dates of January 31, 2026-April 29, 2026. These interest assumptions are used for valuing benefits under terminating single-employer plans and for other purposes. DATES: Effective January 31, 2026. FOR FURTHER INFORMATION CONTACT: Jose Singe…
  11. 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. …
  12. 91 FR 47790 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jul 29, 2026★ strong match
    …more details. Pension Benefit Guaranty Corporation 29 CFR Part 4044 Correction In rule document 2026-13124, appearing on pages 39463-39465 in the issue of Tuesday, June 30, 2026, make the following corrections: PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS § 4044.54 [Corrected]. 1. On page 39464, th…
  13. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021related by meaning
    …g portions of the rule would remain operative. Compliance With Rulemaking Guidelines Administrative Procedure Act The Administrative Procedure Act at 5 U.S.C. 553(b) provides that notice and comment requirements do not apply when an agency, for good cause, finds that they are impracticable, unnecessary, or contrary to …
  14. PBGC Tech. Update 25-1 — Premium Filing Due Date Change for 2025 Plan Years
    PBGCPBGC Technical UpdatesSep 15, 2025
    … 10/15/2025 2/2/2025 - 3/1/2025 11/17/2025* 3/2/2025 - 4/1/2025 12/15/2025 4/2/2025 - 5/1/2025 1/15/2026 5/2/2025 - 6/1/2025 2/17/2026* 6/2/2025 - 7/1/2025 3/16/2026* 7/2/2025 - 8/1/2025 4/15/2026 8/2/2025 - 9/1/2025 5/15/2026 9/2/2025 - 10/1/2025 6/15/2026 10/2/2025 - 11/1/2025 7/15/2026 11/2/2025 - 12/1/2025 8/17/202…
  15. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
    …tions are intended to mirror the situations of reasonable cause, legal errors, and pendency of PBGC procedures found in 29 CFR part 4007, App., question 21(b)(2), (3), and (4). Back to Citation 15.  This provision is intended to mirror PBGC's authority to waive penalties in 29 CFR part 4007, App., question 21(b)(5). Ba…
  16. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    … 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101,”. Appendix A to Part 4233 [Amended] 5. Amend appendix A to part 4233 by removing “1200 K Street NW, Washington, DC 20005-4026” whe…
  17. 29 C.F.R. § 4044.58 — Tables used to determine expected retirement age.
    PBGCRegulationsJan 1, 2026
    …44.57. Table 1 to § 4044.58—Table I-26—Selection of Retirement Rate Category[For valuation dates in 2026 1] If participant reaches URA in year— Participant's retirement rate category is— Low 2 if monthly benefit at URA is less than— Medium 3 if monthly benefit at URA is— High 4 if monthly benefit at URA is greater than…
  18. 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…
  19. 80 FR 55742 — Multiemployer Plans; Electronic Filing Requirements
    PBGCFinal Rules (FR)Sep 17, 2015related by meaning
    …o read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1399(c)(1)(D), and 1441. 7. In § 4281.3, revise paragraph (b) to read as follows: § 4281.3 Filing and issuance rules. * * * * * (b) Method of issuance. For rules on method of issuance to interested parties, see § 4281.32(c) for notices of benefit reductions, § …
  20. 29 C.F.R. § 4044.53(c)(3)(ii) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    …d the projected mortality rate for a male annuitant who will be age 68 in 2025 (0.01369), age 69 in 2026 (0.01478), and so on. (c)(4) (4) Use of the tables