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 …
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…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
…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 …
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 …
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
…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.…
90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption PBGCFinal Rules (FR)Dec 23, 2025
6.[2]
This rule updates the table to provide the mortality assumption for benefit determination dates in 2026.
Compliance With Regulatory Requirements PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC's update of § 4044.58 and …
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…
PBGCPBGC Opinion LettersMay 20, 1998
…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 …
88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception PBGCFinal Rules (FR)Jan 26, 2023related by meaning
…an 30 days after publication.
PBGC is making this rule effective on January 26, 2023.
Congressional Review Act
Pursuant to Subtitle E of the Small Business Regulatory Enforcement Fairness Act of 1996 (also known as the Congressional Review Act or CRA) (5 U.S.C. 801
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…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
to provide some flexibility in the application review process to enable some errors to be corrected without plans having to file revised applications. In addition, PBGC is modifying the language of the required statement under penalty of perjury in § 4262.6(b) to make the language more precise and is modifying the lang…
91 FR 39463 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jun 30, 2026
…t Guaranty Corporation
29 CFR Part 4044
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Final rule.
SUMMARY:
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset a…
91 FR 16838 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Apr 3, 2026
…t Guaranty Corporation
29 CFR Part 4044
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Final rule.
SUMMARY:
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset a…
PBGCFinal Rules (FR)Jul 12, 2021related by meaning
…rts 4000 and 4262
RIN 1212-AB53
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Interim final rule; request for comments.
SUMMARY:
This document contains an interim final rule that sets forth the requirements for special financial assistance applications and related restrictions and conditions pursuant to the Ame…
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023★ 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
14.
Although ERISA provides only that PBGC “may” bec…
91 FR 2299 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jan 20, 2026
…t Guaranty Corporation
29 CFR Part 4044
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Final rule.
SUMMARY:
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe the spreads component of the interest assumption under the asset a…
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 Technical UpdatesSep 15, 2025
…nstead of October 15, 2025). The BBA 2015 provision supersedes not only the Normal Premium Due Date rule for 2025 plan years, but also the special due date rules noted above. It does not supersede PBGC’s disaster relief policy or PBGC’s filing rules about due dates that fall on weekends or Federal Holidays (see 29 CFR …
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…
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…