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58 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 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
    …ankruptcy petition on November 15, 2006. The plan terminates with a termination date of December 4, 2007, and PBGC becomes statutory trustee of the plan. A ( printed page 34602) participant had four years and six months of service at the bankruptcy filing date and became vested in May 2007. None of the participant's be…
  3. 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…
  4. 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
    … the provisions of the 2010 final Treasury regulations, the 2010 proposed Treasury regulations, the 2007 proposed regulations on Hybrid Retirement Plans, 72 FR 73680, 48 (Dec. 28, 2007), and IRS Notice 2007-6 for purposes of satisfying the requirements of sections 411(a)(13) and 411(b)(5) of the Code. Back to Citation …
  5. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016★ strong match
    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/​…
  6. 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…
  7. 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. …
  8. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …down. At the time of the shutdown, Participant C had 20 years of service and was age 58. On June 1, 2007, Participant C reaches age 60 and retires. The plan terminates as of September 1, 2007. (ii) Conclusion:
  9. 82 FR 26990 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jun 13, 2017★ strong match
    … its FOIA regulation that incorporates a previous statutory change under the Open Government Act of 2007 (2007 Act). Regulatory Changes Electronic Reading Room PBGC is amending §§ 4901.3, 4901.4, and 4901.5 of its FOIA regulation by replacing the references to PBGC's “public reference room” with references to its “elec…
  10. 29 C.F.R. § 4044.13(a) — Priority category 3 benefits.
    PBGCRegulationsJan 1, 2017
    …ember 1, 2012, a benefit increase that was in effect throughout the 5-year period from September 2, 2007, to September 1, 2012, is included in priority category 3.
  11. 29 C.F.R. § 4022.3(b)(3) — Guaranteed benefits.
    PBGCRegulationsSep 1, 2017
    …ankruptcy petition on November 15, 2006. The plan terminates with a termination date of December 4, 2007, and PBGC becomes statutory trustee of the plan. A participant had four years and six months of service at the bankruptcy filing date and became vested in May 2007. None of the participant's benefit is guaranteed be…
  12. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    vestment. In addition, some cost savings will be realized through simpler annual statement of compliance filings and elimination of exception filings. Section 6 of Executive Order 13563 requires agencies to rethink existing regulations by periodically reviewing their regulatory program for rules that “may be outmoded, …
  13. 89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
    ccess telecommunications relay services. FOR FURTHER INFORMATION CONTACT: Karen Levin ( levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division ( reg.comments@pbgc.gov), Office of the General Counsel, at 202-229-3559, or Shawn Hartley ( hartley.shawn@pbgc.gov), Chief Privacy Officer, Office of the General Counsel,…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 29 C.F.R. § 4022.22(b) — Maximum guaranteeable benefit.
    PBGCRegulationsJan 1, 2017
    …in paragraph (a)(2) of this section. Example: A contributing sponsor files a bankruptcy petition in 2007. The sponsor's plan terminates in a distress termination with a termination date in 2008. PBGC will compute participants' maximum guaranteeable benefits based on the amount determined under paragraph (a)(2) for 2007…
  17. 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…
  18. 29 C.F.R. § 4022.23(g) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …Example (g)(2)(i) (i) Facts. The contributing sponsor of a plan files a bankruptcy petition in July 2007, and the sponsor's plan terminates in a PBGC-initiated termination with a termination date in July 2008. At the bankruptcy filing date:
  19. 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…
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]