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 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…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
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
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…
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…
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 …
PBGCPBGC Opinion LettersJul 8, 1996★ strong match
…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…
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).
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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…
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…
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
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
Document Headings
Document headings vary by document type but may contain
the following:
the agency or agencies that issued and signed a document
the number of the CFR title and the number of each part
the document amends, proposes to amend, or is directly
related to
the agency docket number / agency internal file numb…
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]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…