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 …
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…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
raph (c) limits or amends the requirements under part 4901 or 4902 of this chapter.
4. Revise § 4003.4 to read as follows:
§ 4003.4
Extension of time. When a document is required under this part to be filed within a prescribed period of time, an extension of time to file will be granted only upon good cause shown and o…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
Amend § 4043.35 by adding paragraph (b)(3) to read as follows:
§ 4043.35
Insolvency or similar settlement.
* * * * *
(b) * * *
(3)
Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
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…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
… 4003.53, and 4003.54
[Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections:
a. § 4003.6;
b. § 4003.8;
c. § 4003.33;
d. § 4003.53; and
e. § 4003.54(a) and (b).
Issued in Washington, DC.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
…
RIN 1212-AB61
( printed page 36100)
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Proposed rule.
SUMMARY:
The Pension Benefit Guaranty Corporation (PBGC) is proposing technical corrections, clarifications, and improvements to the restrictions and conditions in its regulation on special financial assistance. Th…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
in § 4233.3 and include a statement under penalties of perjury that the plan sponsor must submit with the signed and dated application for partition. PBGC is amending paragraph (b) of § 4233.3 to better comply with the affidavit requirements prescribed by the Department of Justice for perjury cases under 28 U.S.C. 174…
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- …
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…
PBGCPBGC Opinion LettersJul 8, 1996
…stablished a nd maintained by the Com pany for its emplo yees.
The Plan
beca me
eff ecti ve July 1, 1966 and was
last amended
and rest ated ef fect ive Jul y 1, 1987. The Company is the named Pla n
admini str ator
and funds the Plan. Alt hough the Plan document
authorizes the appointment
of a commit tee as the Plan
adm…
PBGCProposed Rules (FR)Proposed Jul 22, 2010
… be connected to 202-326-4400 (extension 3228)).
SUPPLEMENTARY INFORMATION: This proposed rule will revise and replace the PBGC's debt collection regulations found at 29 CFR part 4903 to conform to the Debt Collection Improvement Act of 1996 (DCIA), Public Law 104-134, 110 Stat. 1321, 1358 (April 26, 1996), the revised…
PBGCFinal Rules (FR)Nov 5, 2010
…d ask to be connected to 202-326-4400 (extension 3228)).
SUPPLEMENTARY INFORMATION:
This final rule revises and replaces BGC's debt collection regulations found at 29 CFR Part 4903 to conform to the Debt Collection Improvement Act of 1996 (DCIA), Public Law 104-134, 110 Stat. 1321, 1358 (April 26, 1996), the revised Fe…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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…
PBGCPBGC Opinion LettersDec 10, 2002related by meaning
… deciding w hether to restore," restoration "simply to permit a sponsor
to evade the normal funding rules" would be indefensible.
Id
.
5
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]