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…
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…
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 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
…elieves modifying the heading will help minimize confusion. The final rule, like the proposed, also revises the examples in this section. The first example is revised to provide greater clarity on the timing of, and responsibility for, filing a report. Two new examples—one regarding dissolution of a controlled group me…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
…ection 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, ineffective, insufficient, or excessively burdensome.” These rules should be modified, streamlined, expanded, or repealed as appropriate. PBGC has ident…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
…
29 CFR Part 4233
RIN 1212-AB29
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Interim 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 Secu…
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…
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- …
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…ection 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, ineffective, insufficient, or excessively burdensome.” Such rules should be modified, streamlined, expanded, or repealed as appropriate. PBGC identified…
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
…ection 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, ineffective, insufficient, or excessively burdensome.” These rules should be modified, streamlined, expanded, or repealed as appropriate. PBGC has ident…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
…e, PBGC proposes to amend 29 CFR parts 4003 and 4903 as follows:
PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS
1. The authority citation for part 4003 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3)
§ 4003.32
[Amended]
2. Amend § 4003.32 by removing “§ 4903.33 of this chapter, by a date 60…
90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Sep 26, 2025related by meaning
…tinues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 2. Amend § 4041.21 by revising paragraphs (b)(2)(iii) and (iv) and (b)(2)(v)(A) to read as follows:
§ 4041.21
Requirements for a standard termination.
* * * * *
(b) * * *
(2) * * *
(iii) The majority owner makes the election and the spouse co…
PBGCCode / StatuteJan 6, 2025related by meaning
… decided without debate. Appeals from the decisions of the Chair relating to the application of the rules of the Senate or the House of Representatives, as the case may be, to the procedure relating to a resolution shall be decided without debate.
PBGCRegulationsAug 10, 2023
… percent of the female mortality rates from the 1983 Group Annuity Mortality Table as prescribed in Rev. Rul. 95-6, 1995-1 C.B. 80 (Internal Revenue Service Cumulative Bulletins are available from the Superintendent of Documents, Government Printing Office, Washington, DC 20402); and
(c)(7)(ii) (ii) Interest. An intere…
PBGCFinal Rules (FR)Dec 22, 2017
…ject to the missing participants regulation or one year after the plan's termination date under IRS Rev. Rul. 89-87.[27]
For single-employer plans covered by title IV, the filing deadline set in the filing instructions is the same as under the existing regulations, the date the post-distribution certification is due,
i…
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012related by meaning
…nal rule.
SUMMARY:
This final rule amends the Pension Benefit Guaranty Corporation's administrative review regulation to make it applicable to assessments of
( printed page 22489)
penalties for failure to timely provide certain notices or other material information. Under the rule, such assessments will be subject to r…