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…
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…
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…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
Citation
11.
See 52 FR 30662 (August 17, 1987).
Back to Citation
12.
The 16 percent accounts for benefits, per OMB Guidelines.
Back to Citation
13. The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
4262—SPECIAL FINANCIAL ASSISTANCE BY PBGC
1. The authority citation for part 4262 continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1432. 2. Amend § 4262.14 of PBGC's SFA regulation by revising paragraphs (d)(1) and (h) to read as follows:
§ 4262.14
Permissible investments of special financial assistance.
…
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…
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 …
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…
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…
89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records PBGCFinal Rules (FR)Dec 5, 2024related by meaning
4902.12
[Amended]
5. In 4902.12, amend paragraph (a) by removing “—PBGC”.
§ 4902.13
[Redesignated as § 4902.14]
6. Redesignate § 4902.13 as § 4902.14. 7. 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 he…
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…
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…
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.
…
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]
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
Citation
11.
See 52 FR 30662 (August 17, 1987).
Back to Citation
12.
The 16 percent accounts for benefits, per OMB Guidelines.
Back to Citation
13. The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
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…