79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
efit plan).
On February 21, 2012, the Department of the Treasury and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4, 2012-8 I.R.B. 386,[7] which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit …
79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans PBGCFinal Rules (FR)Nov 25, 2014★ strong match
…ned benefit plan). On February 21, 2012, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4,[4]
which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit p…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
…t
persu asive tha t the Pla n is a go vernm ental p lan within
the meaning
of ERISA § 4021( b)(2) . Reve nue Rul ing 57-128,
195 7-1 C.B. 311, was a pr e-ERISA, non- pension r uli ng invol ving an associ ation operated by t he heads of the i nsuranc e
department s of s everal
stat es, al l members of which we re publi …
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
…and 4003.52
[Amended]
17. Remove the words “the PBGC's” and add in their place the word “PBGC's” wherever they occur in §§ 4003.32 and 4003.52.
§ § 4003.2, 4003.21, 4003.22, 4003.56, 4003.57, 4003.58, 4003.59, and 4003.60
[Amended]
18. Remove the word “shall” and add in its place the word “will” wherever it occurs in t…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
…and 4003.52
[Amended]
17. Remove the words “the PBGC's” and add in their place the word “PBGC's” wherever they occur in §§ 4003.32 and 4003.52.
§ § 4003.2, 4003.21, 4003.22, 4003.56, 4003.57, 4003.58, 4003.59, and 4003.60
[Amended]
18. Remove the word “shall” and add in its place the word “will” wherever it occurs in t…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
(3), 1413.
40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows:
§ 4233.3
Application filing requirements.
* * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
… certain matters related to the suspension of benefit rules under section 432(e)(9) of the Internal Revenue Code (section 305(e)(9) of ERISA). The Treasury RFI and comments are accessible at
http://www.regulations.gov/#!docketDetail;D=IRS-2015-0004.
Back to Citation
13.
PBGC is not defining the Participant and Plan…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…084.
Back to Citation
22.
5 U.S.C. 601
et seq.
Back to Citation
23.
The applicable definition of “rule” is found in section 601 of the RFA.
See 5 U.S.C. 601(2).
Back to Citation
24.
The applicable definitions of “small business,” “small organization,” and “small governmental jurisdiction” are found in section 601 of…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
r § 4044.54 of this chapter that applied as of that date.
(iii) For purposes of paragraph (h)(1)(ii), that present value must be
( printed page 36105) aggregated with the present value of withdrawal liability payments assessed that are the subject of any prior or contemporaneous settlement or proposed settlement during…
PBGCPBGC Opinion LettersJul 8, 1996
…BGC
Op inion L etter 76 -95 (A ugust 2 , 197 6).
The
Depart ment of Labor
("DO L") and the Internal Revenue Service ("IRS") have considered [*5]
similar factors
in
interpre
ting ER ISA § 3(3 2) an d C ode § 41 4(d ), respe ctively. Se e ER ISA Op inion L etter 90 -09 (A pril 25 , 1
990)
,
ERISA
Opi ni on Let te r 8 9- …
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
… defined benefit pension plans maintained by certain cooperatives and charities.
5. In § 4006.5:
a. Revise paragraphs (a) introductory text and (a)(3);
b. Redesignate paragraph (a)(4) as paragraph (a)(5);
c. Add a new paragraph (a)(4); and
d. Revise paragraphs (e) and (f)(3).
The revisions and addition read as follows:…
PBGCPBGC Opinion LettersAug 2, 1994
…n
a mass withdrawal occurs by t he withdrawal of eve
ry employer fro
m a p lan, slightly differ ent rules app ly. All
emplo yers w
ithdraw in
g from a plan that t erminates by the wi thdrawal of every employer l ose the benefit of any
reduct ion
due to t he 20-year cap li mitat ion, r egardles s of when [*5] t he emplo…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersOct 14, 1993
…isfies the re quire men ts of bo th subse ctions, [*3 ] it should qualify
for
reli ef under eit her rul e, and i ts l iabil ity should not exceed the less er of t he amounts determi ned
under th e
two
subse ctions.
n1
Sections 4225(a) and (b) both begin with the phrase "in the cas e of an employer." The
Geltman
court s…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]