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73 documents · 0.10sAllIRCERISAPBGCJoint Board
  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. 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. 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…
  5. ERISA § 4402(b) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017
    …e liability which might be imposed under subtitle D if the plan terminated on or after September 2, 1974. The provisions of subtitle D do not apply in the case of such a plan which terminates before September 2, 1974. For purposes of determining whether a plan is a plan described in paragraph (2), the provisions of sec…
  6. 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…
  7. 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 …
  8. 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- …
  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 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    …issue guidance at the suggestion of two commenters to permit plans to submit a chart before a final rule is effective. As noted above, some comments suggested that PBGC change its proposed provision, therefore it would not be appropriate to issue guidance before publishing a final rule informing the public of PBGC's de…
  11. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017★ strong match
    …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…
  12. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  13. 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…
  14. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  15. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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. …
  18. ERISA § 4022A(f)(4)(B) (29 U.S.C. § 1322a) — Multiemployer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020
    …ond blank space therein being filled with the date on which the corporation's message proposing the revision was submitted. (f)(4)(C) (C) The procedure for disposition of a joint resolution shall be the procedure described in section 1306(b)(4) through (7) of this title.
  19. 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 …
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]