79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014
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…
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…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
…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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
…ding of § 4043.29 includes “a change in contributing sponsor,” the regulatory text does not. A 1996 rulemaking added a new reportable event for transactions that result in any person ceasing to be a member of the plan's controlled group, amending the then existing regulation that required reporting only if there was a …
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 …
PBGCPBGC Opinion LettersJul 8, 1996
…he Company was a gover nment al e nti ty exempt
from the
National
Labor Relations Act. The Internal Revenue Service (IRS) h
as ruled th
at the Company is a government
instrum entality
for purposes of the
Internal Reven ue Co de. Similar findings have been m ade as a
matt er of st ate law by
a
Califo
rnia a
ppellat e co…
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).
Back to Citation
11.
Although ERISA provides only that PBGC “may” bec…
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- …
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 …
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
07/01/1995
09/01/1995
4.75
09/01/1995
10/01/1995
5.00
10/01/1995
12/01/1995
4.75
12/01/1995
02/01/1996
4.50
02/01/1996
04/01/1996
4.25
04/01/1996
05/01/1996
4.75
05/01/1996
08/01/1996
5.00
08/01/1996
11/01/1996
5.25
11/01/1996
12/01/1996
5.00
12/01/1996
01/01/1997
4.75
01/01/1997
02/01/1997
4.50
02/01/1997
03/01/1997…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related 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]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]