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49 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. 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
    emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
  2. 85 FR 52481 — Procedures for PBGC Guidance Documents
    PBGCFinal Rules (FR)Aug 26, 2020★ strong match
    … 31, 2019) available at https://www.whitehouse.gov/​wp-content/​uploads/​2019/​10/​M-20-02-Guidance-Memo.pdf. Back to Citation 3.   See section 3(d)(3) of Executive Order 12866 and section 4(b) of Executive Order 13771. Back to Citation [FR Doc. 2020-17952 Filed 8-25-20; 8:45 am] BILLING CODE 7709-02-P
  3. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …0 02/01/1983 04/01/1983 9.75 04/01/1983 06/01/1983 9.50 06/01/1983 09/01/1983 9.25 09/01/1983 02/01/1984 9.50 02/01/1984 03/01/1984 9.75 03/01/1984 04/01/1984 9.50 04/01/1984 05/01/1984 9.75 05/01/1984 07/01/1984 10.00 07/01/1984 08/01/1984 10.50 08/01/1984 09/01/1984 10.75 09/01/1984 11/01/1984 10.50 11/01/1984 12/01/…
  4. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    Y. Orr, Acting Director, Pension Benefit Guaranty Corporation. Footnotes 1.   See 5 U.S.C. 552a(a)(5). Back to Citation 2.   See 5 U.S.C. 552a(k)(2). Back to Citation [FR Doc. 2024-28442 Filed 12-4-24; 8:45 am] BILLING CODE 7709-02-P
  5. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    …it Guaranty Corporation. Footnotes 1.   See 5 U.S.C. 601(2), 604(a). Back to Citation [FR Doc. 2022-19842 Filed 9-21-22; 8:45 am] BILLING CODE 7709-02-P
  6. 89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
    ] 3. Redesignate § 4902.13 as § 4902.14. 4. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of Gener…
  7. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year. Back to Citation 23.   See, e.g., PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the…
  8. 85 FR 55587 — Lump Sum Payment Assumptions
    PBGCFinal Rules (FR)Sep 9, 2020
    …arting date ( e.g., first 7 years, next 8 years, and years beyond). The mortality assumption is the 1984 Unisex Pensioners Mortality Table. Use of PBGC's Lump Sum Interest Rates by Private Sector PBGC is aware that a relatively small number of plans use PBGC's interest rates as computed using its historical methodology…
  9. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  10. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    arch 9, 2021. Back to Citation 26.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 27.   See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Back to…
  11. 29 C.F.R. § 4022.8(b) — Form of payment.
    PBGCRegulationsAug 10, 2023
    …ect to the spouse of a married participant in a plan with a termination date on or after August 23, 1984, who dies before his or her benefit enters pay status is the qualified preretirement survivor annuity such a spouse would be entitled to receive from the plan in the absence of an election. The PBGC will not charge …
  12. 84 FR 51490 — Lump Sum Payment Assumptions
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …arting date ( e.g., first 7 years, next 8 years, and years beyond). The mortality assumption is the 1984 Unisex Pensioners Mortality Table. Use of PBGC's Lump Sum Interest Rates by Private Sector PBGC is aware that a relatively small number of plans use PBGC's interest rates as computed using its historical methodology…
  13. 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…
  14. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    compensation, disci pline and day-t o-day f uncti ons of employ ees who operat e the Trans it Sy stem. Contract § § I.A.1, I.A.2. a. The Req uest s u ggests that the IRS's f avorable qualificat ion lett er of * * * , may support the Request because the IR S's letter refer s to the Plan as a gover nmental plan. n7 Howe…
  15. 29 C.F.R. § 4211.1(a) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021
    …Generally, the PBGC must approve the adoption of an alternative allocation method. On September 25, 1984, 49 FR 37686, the PBGC granted a class approval of all plan amendments adopting one of the statutory alternative allocation methods. Subpart C sets forth the criteria and procedures for PBGC approval of nonstatutory…
  16. ERISA § 4003(e)(3) (29 U.S.C. § 1303) — Operation of corporation
    PBGCCode / StatuteJan 6, 2017
    …in controversy in any such action. (e)(4) (4) Repealed. Pub. L. 98–620, title IV, §402(33), Nov. 8, 1984, 98 Stat. 3360. (e)(5) (5) In any action brought under this subchapter, whether to collect premiums, penalties, and interest under section 1307 of this title or for any other purpose, the court may award to the corp…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium
    PBGCFinal Rules (FR)Jan 3, 2014
    …14, 1998). Back to Citation 3.  This requirement was adopted in response to a recommendation in the 1984 report of the Grace Commission (the President's Private Sector Survey on Cost Control). See PBGC final rule at 50 FR 12533 (Mar. 29, 1985). The requirement was effective for 1985 for very large plans (those with 10,…
  19. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …ns, below. Back to Citation 6.  This requirement was adopted in response to a recommendation in the 1984 report of the Grace Commission (the President's Private Sector Survey on Cost Control). See PBGC final rule at 50 FR 12533 (Mar. 29, 1985). Back to Citation 7.  See 63 FR 68684 (Dec. 14, 1998). Back to Citation 8.  …
  20. PBGCPBGC Opinion LettersSep 28, 1994
    …nd inte rest und er these circum stance s. According to the hypothetical po sed in your letters, in 1984 Company X ceased ope rations , filed for b ankru ptcy, and was liquidated. Comp any X was the plan sponsor of a tax-quali fied defined benefit pension plan (the "Plan"). The Plan was sub stantially overfun ded. Comp…