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 …
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 …
79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans PBGCFinal Rules (FR)Nov 25, 2014
…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…
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
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
Back to Citation
7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…
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
…e e.g ., PBGC O pini on Let ter 83-16 ( July 12, 1983) , PBGC Opinion Lett er 81- 40 (
Decembe
r 9, 1981),
PBGC
Opinion Let ter 81- 37 (November 16, 1981), PBGC Opinion Let ter 81- 31 (September
22,
1981), PBGC O pini on
Letter
81- 30 ( Sep te mbe r 2 2, 198 1) , P BGC Opi ni on Let te r 8 1- 13 ( May 13, 198 1) , P BG…
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…
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…
84 FR 51494 — Benefit Payments and Allocation of Assets PBGCProposed Rules (FR)Proposed Sep 30, 2019★ strong match
…ribed in IRS's guidance on the purchase of additional benefits from a defined benefit plan.
See
IRS Rev. Rul. 2012-4. These benefits are generally treated as AMECs, but PBGC does not allow payment of them in a lump sum.
See 29 CFR 4022.7(b)(2)(iii).
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11.
Although ERISA provides only that PBGC “may” bec…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
03/01/1980
06/01/1980
8.75
06/01/1980
09/01/1980
8.75
09/01/1980
12/01/1980
9.00
12/01/1980
01/01/1981
9.25
01/01/1981 02/01/1981
9.50
02/01/1981
04/01/1981
9.75
04/01/1981
06/01/1981
10.00
06/01/1981
07/01/1981
10.25
07/01/1981
08/01/1981
10.50
08/01/1981
10/01/1981
10.25
10/01/1981
11/01/1981
10.50
11/01/1981
12/01…
PBGCPBGC Opinion LettersJul 8, 1996
…p inion L etter 89 -16 (A ugust 4 , 198 9); R ev. R ul. 89-4 9, 19 89-1 C.B . 117 .
Discussion
Upon
reviewing your request for reconsiderati on and
applyi ng the r elevant fact ors, we have deter mined tha t th e Plan
is exclud ed fro m T itle
IV coverage as
a gov ernm ental p lan. Y our su bmiss ion d emo nstrates th …
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…
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020related by meaning
….
ACTION:
Final rule.
SUMMARY:
This final rule amends PBGC's regulation on Rules for Administrative Review of Agency Decisions. It clarifies and changes the review process for certain agency determinations and the procedures for requesting administrative review.
DATES:
Effective Date:
This rule is effective March 25, 2…
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…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025related by meaning
…084.
Back to Citation
22.
5 U.S.C. 601
et seq.
Back to Citation
23.
The applicable definition of “rule” is found in section 601 of the RFA.
See 5 U.S.C. 601(2).
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24.
The applicable definitions of “small business,” “small organization,” and “small governmental jurisdiction” are found in section 601 of…
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…
PBGCCode / StatuteJan 6, 2017
…t of the complete or partial withdrawal of the employer from the multiemployer plan before June 30, 1981, shall be void.
(h)(2)(A) (A) an employer engaged in the grocery wholesaling business—
(h)(2)(A)(i) (i) had ceased all covered operations under a multiemployer plan before June 30, 1981, and had relocated its operat…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
…25).
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17.
5 U.S.C. 601
et seq.
Back to Citation
18.
The applicable definition of “rule” is found in section 601 of the RFA.
See 5 U.S.C. 601(2).
Back to Citation
19.
The applicable definitions of “small business,” “small organization,” and “small governmental jurisdiction” are found in section 601 of…