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…
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…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
…d as follows:
Authority:
29 U.S.C. 1302(b)(3), 1432. 2. Amend § 4262.14 of PBGC's SFA regulation by revising paragraphs (d)(1) and (h) to read as follows:
§ 4262.14
Permissible investments of special financial assistance.
* * * * *
(d) * * *
(1) A bond or other debt security that pays a fixed amount or fixed rate of in…
PBGCPBGC Opinion LettersJul 8, 1996★ strong match
…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- …
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 …
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…8/01/1984
09/01/1984
10.75
09/01/1984
11/01/1984
10.50
11/01/1984
12/01/1984
10.25
12/01/1984
01/01/1985
10.00
01/01/1985
03/01/1985
9.75
03/01/1985
04/01/1985
9.50
04/01/1985
05/01/1985
9.75
05/01/1985
06/01/1985
10.00
06/01/1985
07/01/1985
9.75
07/01/1985
10/01/1985
9.25
10/01/1985
01/01/1986
9.00
01/01/1986
02/01/19…
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…
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…
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 …
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
Amend § 4043.35 by adding paragraph (b)(3) to read as follows:
§ 4043.35
Insolvency or similar settlement.
* * * * *
(b) * * *
(3)
Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
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…
PBGCPBGC Opinion LettersFeb 16, 1993
…ip ants rec eived their be nefit
under
the Pension Plan in eit her a
lump sum d istribution or an irrevo cab le com mitme nt in the for m of a
grou p ann uity
contract
fr om an i nsur ance c ompany. In addi ti on, y ou expl ain that sur pl
us asse
ts remained aft er all benefi ts of t he
Pensi on
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium PBGCFinal Rules (FR)Jan 3, 2014
…all other large plans.
Back to Citation
4.
See
http://www.pbgc.gov/documents/plan-for-regulatory-review.pdf.
Back to Citation
5.