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72 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. ERISA § 4402(e)(3)(B) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017★ strong match
    (e)(3)(B) (B) 3 years after September 26, 1980. (e)(4) (4) Section 1415 of this title shall take effect on September 26, 1980.
  2. ERISA § 4211(c)(2)(B) (29 U.S.C. § 1391) — Methods for computing withdrawal liability
    PBGCCode / StatuteJan 6, 2017
    …the plan's unfunded vested benefits as of the end of the last plan year ending before September 26, 1980, reduced as if those obligations were being fully amortized in level annual installments over 15 years beginning with the first plan year ending on or after such date; multiplied by (c)(2)(B)(ii) (ii) a fraction— (c…
  3. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    7.75 12/01/1979 03/01/1980 8.50 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/…
  4. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    1987 Comp., p. 235. 4. Revise the heading of part 4901 to read as set forth above. 5. Revise § 4901.1 to read as follows: § 4901.1 Purpose and scope. This part contains PBGC's general rules implementing the Freedom of Information Act. This part sets forth generally the categories of records accessible to the public, t…
  5. ERISA § 4022A(h) (29 U.S.C. § 1322a) — Multiemployer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020
    (h) (h) Applicability to nonforfeitable benefits accrued as of July 30, 1980; manner and extent of guarantee (h)(1) (1) Except as provided in paragraph (3), subsections (b) and (c) shall not apply with respect to the nonforfeitable benefits accrued as of July 29, 1980, with respect to a participant or beneficiary under…
  6. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
  7. 29 C.F.R. § 4211.12(d) — Modifications to the presumptive, modified presumptive, and rolling-5 methods.
    PBGCRegulationsFeb 8, 2021
    …may amend the plan to provide that— (d)(1)(i) (i) A designated plan year ending after September 26, 1980, will substitute for the plan year ending before September 26, 1980, in applying section 4211(b)(1)(B), section 4211(b)(2)(B)(ii)(I), section 4211(b)(2)(D), section 4211(b)(3), and section 4211(b)(3)(B) of ERISA; an…
  8. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  9. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  10. ERISA § 4217(a) (29 U.S.C. § 1397) — Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
    PBGCCode / StatuteJan 6, 2017
    …le to an employer for a partial or complete withdrawal from a plan which occurs after September 25, 1980, and for the purpose of determining whether there has been a partial withdrawal after such date, the amount of contributions, and the number of contribution base units, of such employer properly allocable— shall not…
  11. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    olicy and interpretations affecting a member of the public which have been adopted by PBGC and which have not been published in the Federal Register ; (3) Staff manuals and instructions. Administrative staff manuals and instructions to staff issued by PBGC that affect any member of the public; (4) Frequently requested …
  12. ERISA § 4303(a) (29 U.S.C. § 1453) — Election of plan status
    PBGCCode / StatuteJan 6, 2017
    (a) (a) Authority, time, and criteria Within one year after September 26, 1980, a multiemployer plan may irrevocably elect, pursuant to procedures established by the corporation, that the plan shall not be treated as a multiemployer plan for any purpose under this chapter or the Internal Revenue Code of 1954, if for ea…
  13. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002★ strong match
    …C ongre ss explicitly amended ERI SA to provide for financial assistance to multiemploy er plans in 1980 (ERISA § 4261, 29 U.S.C. § 1431), it never authorized such assistance to sing le-employer plans. In its 28 y ears of existence , PBGC has exercise d its secti on 4047 re storation authority only once. I n the LTV ca…
  14. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  15. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021
    …industry) may amend the plan to provide that— (i) A designated plan year ending after September 26, 1980, will substitute for the plan year ending before September 26, 1980, in applying section 4211(b)(1)(B), section 4211(b)(2)(B)(ii)(I), section 4211(b)(2)(D), section 4211(b)(3), and section 4211(b)(3)(B) of ERISA; an…
  16. 84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCProposed Rules (FR)Proposed Feb 6, 2019
    …industry) may amend the plan to provide that— (i) A designated plan year ending after September 26, 1980, will substitute for the plan year ending before September 26, 1980, in applying section 4211(b)(1)(B), section 4211(b)(2)(B)(ii)(I), section 4211(b)(2)(D), section 4211(b)(3), and section 4211(b)(3)(B) of ERISA; an…
  17. 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…
  18. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994related by meaning
    reting E RIS A § 4 03( c). W e understand that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury has propose d regu lat ions on th is subje ct. Prop. Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir views o n this issue. I hope this…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 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
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 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). § 40…