91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
section 4071 of ERISA. PBGC followed up on July 18, 1995,[6]
with a revised statement of policy (the “1995 Policy”), which is currently in effect.[7] Under the 1995 Policy, PBGC seeks to promote voluntary compliance, encourage self-corrections, and avoid unduly harsh penalties, particularly on small businesses and pla…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
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…
PBGCPBGC Opinion LettersDec 22, 1995
Pension Benefit Guaranty Corporation
95-3
December 22, 1995
RE FE RE NC E:
[*1] 4 206 (b)(1 ) Ad justme nt for P artial W ithdraw al. Red uction of Liab ility for Sub sequ ent W ithdraw al
>4206( b)( 2)>
>4211( c)( 2)>
>29 CFR 2649 >
>29 CFR 2649 .4>
>29 CFR 2649 .8>
OP INI ON :
I
am
writi ng in response to your requ…
PBGCPBGC Opinion LettersAug 18, 1995
Pension Benefit Guaranty Corporation
95-2
Augus t 18, 1995
RE FE RE NC E:
[*1] 4203(b) Co mplete W ithdrawal. Building & Construction Industry Exemption
4205(a)(1) Parti al Withdrawal s. Cont ribut ion Decli ne
4205(a)(2) P artial W ithdrawals. Partial Cessati on
>4205( b)( 2)( A)>
>4208( d)( 1)>
OP INI ON :
Th is
is i…
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…
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…
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
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…
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012
… its assessment and review of section 4071 penalties on March 3, 1992 (at 57 FR 7605), and July 18, 1995 (at 60 FR 36837).[1]
On January 12, 2001 (at 66 FR 2857), PBGC published a proposed rule on Assessment of and Relief from Penalties under both ERISA section 4007 (dealing with payment of premiums) and ERISA section …
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
s waived if reporting is also required under § 4043.30 and notice has been provided to PBGC for the same event under that section.
§ 4043.81
[Amended] 25. Amend § 4043.81 by removing paragraph (c).
Issued in Washington, DC by.
Gordon Hartogensis,
Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
82 FR 34619…
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
PBGCPBGC Opinion LettersJul 8, 1996
…s
spon soring the ho rse rac es. Ca l. Bus. & Pro f.
Code § § 1961 0-19619 .8 (Deering 1992 & Supp. 1995 ).
Mo reover,
the am ount o f funding that *
* * receives is set by statut e, and * * * has no apparent
aut hori ty to i ncrea se or
decrea se
that amount. Compare PBG C Opinion Lett er 76-95 (Augus t 2, 1976) (Pens…
PBGCPBGC Opinion LettersJun 27, 1996
…on (the
"P BG C" ) rega rdin
g the * * * Def ined
Be nefit
Pension Plan (the "Pl an"). On Jul y 21, 1995, t he PBGC iss ued
an initial de termin ation tha t the Pla n is
covered
under
Title IV of the E mplo yee R etirem ent Inc ome Secu rity Act o f 197 4 (" ER ISA "), 29 U.S .C. §
§ 1301-1461. By lett er
dated Augu st…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…0
08/01/1994
09/01/1994
5.75 09/01/1994
11/01/1994
5.50
11/01/1994
12/01/1994
6.00
12/01/1994
01/01/1995
6.25
01/01/1995
04/01/1995
6.00
04/01/1995
05/01/1995
5.75
05/01/1995
07/01/1995
5.50
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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.
…
PBGCFinal Rules (FR)Jan 31, 2017related by meaning
and Budget issued memorandum M-16-06 on implementation of the 2015 act, including multipliers to use in the initial adjustment.
Back to Citation
4.
https://www.whitehouse.gov/sites/default/files/omb/memoranda/2017/m-17-11_0.pdf.
Back to Citation
[FR Doc. 2017-01074 Filed 1-30-17; 8:45 am]
BILLING CODE 7709-02…
PBGCPBGC Opinion LettersJul 8, 1996
…t o your reque st for recons ider ati on of PBGC's ini ti al de ter minat ion
date d Septe mber 13, 1995,
regarding
cove rag e of th e abov e- ref ere nced pens ion pla n (Pl an) unde r Tit le IV of th e Empl oye e Ret ir emen t I ncome
Sec urity
Act of 1974, as amended ( ERISA). Pu rsua nt t o sect ion
4021(b)(2) of E…
PBGCFinal Rules (FR)Jun 6, 2024related by meaning
ce of Advocacy before making this determination. Memorandum received from the U.S. Small Business Administration, Office of Advocacy on March 9, 2021. Back to Citation
32.
See, e.g.,
special rules for small plans under part 4007 (Payment of Premiums).
Back to Citation
33.
See, e.g.,
section 104(a)(2) of ERISA, whic…
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…