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Go to Rev. Proc. 2026-12 (not yet in the library — opens the official source)
48 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. 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 …
  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. 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.…
  5. 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…
  6. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026★ strong match
    …ibutions to pay for health benefit costs. DATES: Comments must be submitted on or before August 17, 2026, to be assured of consideration. ADDRESSES:
  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. 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…
  10. 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…
  11. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …192, Titled “Unleashing Prosperity Through Deregulation” (Mar. 26, 2025). Back to Citation [FR Doc. 2026-13639 Filed 7-2-26; 8:45 am] BILLING CODE 7709-02-P
  12. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024★ strong match
    …Certain Other Notification Requirements, 78 FR 20039, 20057 (April 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 36.   See,13 CFR 121.201. Back to Citation [FR Doc. 2024-11819 Filed 6-5…
  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
    … timely to PBGC and plan participants. DATES: Comments must be submitted on or before September 21, 2026 to be assured of consideration. ADDRESSES: Comments may be submitted by any of the following methods: Federal eRulemaking Portal: http://www.regulations.gov. Follow the online instructions for submitting comments. E…
  16. 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…
  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. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022related by meaning
    to provide some flexibility in the application review process to enable some errors to be corrected without plans having to file revised applications. In addition, PBGC is modifying the language of the required statement under penalty of perjury in § 4262.6(b) to make the language more precise and is modifying the lang…
  19. 90 FR 40973 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
    PBGCFinal Rules (FR)Aug 22, 2025related by meaning
    …yer Plans 1212-0022 Part 4203, Extension of Special Withdrawal Liability Rules 1212-0023 Part 4220, Procedures for PBGC Approval of Plan Amendments 1212-0031 Part 4219, Notice, Collection, and Redetermination of Withdrawal Liability 1212-0034 Part 4211, Allocating Unfunded Vested Benefits 1212-0035 Part 4208, Reduction…
  20. 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…