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…
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…
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 …
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…
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…
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.…
88 FR 1991 — Adjustment of Civil Penalties for Inflation PBGCFinal Rules (FR)Jan 12, 2023related by meaning
comment on this final rule are unnecessary because the adjustment of civil penalties implemented in the rule is required by law. See 5 U.S.C. 553(b). Because no general notice of proposed rulemaking is required for this rule, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2).
List of Subjects
…
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 …
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
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).
Back to Citation
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]