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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★ 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 …
4. 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 …
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
   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…
7. 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. …
8. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Feb 4, 2020related by meaning
   …han the shorter of two months or two full benefit payment periods. * * * * * 22. Amend § 4043.27 by revising paragraph (d)(3) to read as follows: § 4043.27 Distribution to a substantial owner. * * * * * (d) * * * (3) Public company. Notice under this section is waived if any contributing sponsor of the plan before the …
9. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
   PBGCFinal Rules (FR)Aug 15, 2025related by meaning
   …nt and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RULES 28. The authority citation for part 4203 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 4203.6 [Removed] 29. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 30. The authority citation for …
10. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related 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. Section 4003.6; b. Section 4003.8; c. Section 4003.33; d. Section 4003.53; and e. Section 4003.54(a) and (b). Issued in Washington, DC. Gordon Hartogensis, Director, Pension …
11. 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- …
12. 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…
13. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
14. 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…
15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
16. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
17. 29 C.F.R. § 4907.150(b) — Program accessibility: Existing facilities.
    PBGCRegulationsJan 1, 2017
    … shall meet accessibility requirements to the extent compelled by the Architectural Barriers Act of 1968, as amended (42 U.S.C. 4151-4157), and any regulations implementing it. In choosing among available methods for meeting the requirements of this section, the agency shall give priority to those methods that offer pr…
18. 29 C.F.R. § 4907.161-4907.169 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 4907.170(f) — Compliance procedures.
    PBGCRegulationsJan 1, 2017
    …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.
20. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]