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47 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 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…
  2. ERISA § 4402(f) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017★ strong match
    …terminates in accordance with section 1341a(a)(2) of this title before the earlier of September 26, 1985, or the day after the 5-year period commencing on the date of such withdrawal. (f)(1) (1) In the event that before September 26, 1980, the corporation has determined that— (f)(1)(A) (A) an employer has withdrawn fro…
  3. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …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…
  4. 85 FR 52481 — Procedures for PBGC Guidance Documents
    PBGCFinal Rules (FR)Aug 26, 2020
    MB issued OMB Memorandum M-20-02,[2] which provides agencies with instructions for complying with the requirements of E.O. 13891 (“OMB Memo M-20-02”). In accordance with OMB's direction, PBGC is amending title 29, chapter 40, subchapter L of the Code of Federal Regulations by adding a new part 4908, “Procedures for PBG…
  5. 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…
  6. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. 79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium
    PBGCFinal Rules (FR)Jan 3, 2014
    …he 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 10,000 or more participants) and for 1986 for all other large plans. Back to Citation 4.  See http://www.pbgc.gov/​documents/​plan-for-regula…
  10. PBGCCode / StatuteJan 6, 2025
    …e plan year, and 6 (c)(1)(A)(iii) (iii) with respect to each plan year beginning after December 31, 1985, and before January 1, 1988, an amount equal to $8.50 for each individual who was a participant in such plan during the plan year, and (c)(1)(A)(iv) (iv) with respect to each plan year beginning after December 31, 1…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 29 C.F.R. § 4221.1(b) — Purpose and scope.
    PBGCRegulationsJan 1, 2017
    …ion proceedings initiated pursuant to section 4221 of ERISA and this part on or after September 26, 1985. On and after the effective date, any plan rules governing arbitration procedures (other than a plan rule adopting a PBGC-approved arbitration procedure in accordance with § 4221.14) are effective only to the extent…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    ting to such a determi nati on should be di rected t o the Department of Labor or t he Int ernal Revenue Service , respe ctively. Charles Korb Manager Processing and Technical Assistance [*30] Branch
  15. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …he 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.  See discussion under the heading Flat-rate safe harbors, below. Back to Citation 9.  See Uniform Due Dates under Executive Orders 12866 an…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGC Op. Ltr. 1993-1 — Payment of premiums
    PBGCPBGC Opinion LettersFeb 16, 1993
    …of the Employe e Reti rement Income Secur it y Act of 1974, as ame nded, 29 U.S.C. A. § 1307 ( West 1985 & Supp. 1992 ). Spe cifically, yo u s ee k t he Pen si on Ben ef it Gua ra nt y C or por at io n' s ( "PBG C") opin ion as to wh ether the Pensi on Plan owes premiums t o the PBGC even though a st andard ter minati …
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]