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1. 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 …
2. 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…
3. PBGC Op. Ltr. 1998-2 — Coverage
   PBGCPBGC Opinion LettersMay 20, 1998
   …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 …
4. 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…
5. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
   …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. 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…
7. 84 FR 53084 — Administrative Review of Agency Decisions
   PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
   …RY: The Pension Benefit Guaranty Corporation is amending its regulation on Rules for Administrative Review of Agency Decisions. The proposed rule would clarify and make changes to the review process for certain agency determinations and the procedures for requesting administrative review. DATES: Comments must be submit…
8. 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…
9. PBGC Op. Ltr. 1996-3 — Coverage
   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- …
10. 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 …
11. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    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…
12. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.170(f) — Compliance procedures.
    PBGCRegulationsJan 1, 2017★ strong match
    …complaint alleging that a building or facility that is subject to the Architectural Barriers Act of 1968, as amended (42 U.S.C. 4151-4157), or section 502 of the Rehabilitation Act of 1973, as amended (29 U.S.C. 792), is not readily accessible to and usable by handicapped persons.
15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
16. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015
    …plan sponsor may combine the model notice provided at Appendix A with the model notice contained in Rev. Proc. 2015-34 to satisfy the notice requirements of this part. Partition Order Section 4233.14 of the regulation describes the content of a PBGC partition order. It provides that the partition order will describe th…
17. 29 C.F.R. § 4907.152-4907.159 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
18. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 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…
20. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]