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46 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 76 FR 67105 — Cash Balance Plans; Benefit Determinations and Plan Valuations for Statutory Hybrid Plans; Pension Protection Act of 2006
    PBGCProposed Rules (FR)Proposed Oct 31, 2011★ strong match
    …est PBGC Retirement Date, as defined in § 4022.10, based on plan provisions in effect on August 31, 2005, on the same day and month as the bankruptcy filing date but three years earlier, Participant A has benefits in priority category 3. The plan used the 1-year Treasury Constant Maturity rate of 3.64% for the calendar…
  2. 79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits
    PBGCFinal Rules (FR)May 6, 2014
    …e-in rules, applies to benefits that become payable as a result of a UCE that occurs after July 26, 2005. Phase-In of PBGC Guarantee
  3. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …e-in rules, applies to benefits that become payable as a result of a UCE that occurs after July 26, 2005. This proposed rule would amend part 4022 to implement the PPA 2006 changes to the guarantee of UCEBs. With one exception, explained below under the heading “Bankruptcy filing
  4. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    2011, PBGC issued Technical Update 11-1, extending the guidance in Technical Update 10-4 for 2012. Technical Updates are available on PBGC's Web site, www.pbgc.gov. Back to Citation 6.  See Summary Chart, below, for an overview of waivers and safe harbors under the current regulation, the 2009 proposal, and this propos…
  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. 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…
  7. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    …(iv), which says, “in the case of a multiemployer plan, for plan years beginning after December 31, 2005, and before January 1, 2013.” Back to Citation 11.   See 73 FR 15065. Back to Citation 12.   See section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013). Back to Citation 13.   See 81 FR …
  8. 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…
  9. 82 FR 8813 — Adjustment of Civil Penalties
    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…
  10. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …ck to Citation 13.  February 29 in a leap year. Back to Citation 14.  70 FR 72205 at 72206 (Dec. 2, 2005). Back to Citation 15.   See 70 FR 72205, 72206 (Dec. 2, 2005) (quoting 58 FR 5128, 5129 (Jan. 19, 1993)). Back to Citation 16.   See Pension Comm, American Academy of Actuaries, Selecting and Documenting Mortality …
  11. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
    …ck to Citation 11.  February 29 in a leap year. Back to Citation 12.  70 FR 72205 at 72206 (Dec. 2, 2005). Back to Citation 13.   See 70 FR 72205, 72206 (Dec. 2, 2005) (quoting 58 FR 5128, 5129 (Jan. 19, 1993)). Back to Citation 14.   See Pension Comm, American Academy of Actuaries, Selecting and Documenting Mortality …
  12. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    …c notices and a total of 90 days for submission of public comments. Back to Citation 52.  See 78 FR 20052-3. Back to Citation 56.  Filings that involved section 4062(e) events always resulted in the opening of cases and were excluded from the analysis. Back to Citation 57.   See, e.g., ERISA section 104(a)(2), which pe…
  13. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    …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 Filing and Processing of Prohibited Transaction Exemption Applications, 89 FR 4662, 4690 (Jan. 24, 2024). Back to Citation [FR Doc. 2025-00726 Filed 1…
  14. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    on 303(d)(2). Back to Citation 7.  74 FR 11022 (Mar. 16, 2009), http://www.gpo.gov/​fdsys/​pkg/​FR-2009-03-16/​pdf/​E9-5741.pdf. Back to Citation 8.   http://www.pbgc.gov/​Documents/​n-12-61.pdf. Back to Citation 9.  Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012), http://www.pbgc.gov/​prac/​…
  15. 76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006
    PBGCFinal Rules (FR)Jun 14, 2011
    … and wage base under the Social Security Act; for example, for a plan whose termination date was in 2005 the maximum monthly amount at age 65 payable as a straight-life annuity was $3,801.14. The maximum guaranteeable benefit for an individual participant depends on his age at the later of the plan's termination date o…
  16. 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…
  17. 83 FR 49799 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCFinal Rules (FR)Oct 3, 2018
    …ch notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 31, 2005, and (B) under section 4042 of ERISA with respect to which notices of determination are provided under that section after December 31, 2005. FOR FURTHER INFORMATION CONTACT: Samantha M. Lowen ( lowen.samantha@pbgc.g…
  18. PBGCCode / StatuteJan 6, 2025
    …ermined under subparagraph (E) and— (a)(3)(A)(i)(I) (I) for plan years beginning after December 31, 2005, and before January 1, 2013, $30; (a)(3)(A)(i)(II) (II) for plan years beginning after December 31, 2012, and before January 1, 2014, $42; (a)(3)(A)(i)(III) (III) for plan years beginning after December 31, 2013 and…
  19. 87 FR 57824 — Change of Address; Technical Amendments
    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…
  20. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018
    …ch notices of intent to terminate are provided under section 4041(a)(2) of ERISA after December 31, 2005, and (B) under section 4042 of ERISA with respect to which notices of determination are provided under that section after December 31, 2005. ADDRESSES: Comments, identified by Regulation Identifier Number (RIN) 1212…