80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015★ strong match
…c notices and a total of 90 days for submission of public comments.
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52.
See 78 FR 20052-3.
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56.
Filings that involved section 4062(e) events always resulted in the opening of cases and were excluded from the analysis.
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57.
See, e.g.,
ERISA section 104(a)(2), which pe…
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014★ strong match
…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
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
…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…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
…or 2012. Technical Updates are available on PBGC's Web site, www.pbgc.gov.
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6.
See Summary Chart, below, for an overview of waivers and safe harbors under the current regulation, the 2009 proposal, and this proposed rule.
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7.
The proposed rule would provide extensions for small plans t…
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
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…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
Removed]
26. Remove § 4203.6.
PART 4204—VARIANCES FOR SALE OF ASSETS
27. The authority citation for part 4204 continues to read as follows:
Authority: 29 U.S.C. 1302(b)(3), 1384(c).
§ 4204.11
[Amended]
28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”.
§ …
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.”
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11.
See 73 FR 15065.
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12.
See
section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013).
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13.
See 81 FR …
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…
PBGCFinal Rules (FR)Jun 6, 2024
…ck to Citation
13.
February 29 in a leap year.
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14.
70 FR 72205 at 72206 (Dec. 2, 2005).
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15.
See 70 FR 72205, 72206 (Dec. 2, 2005) (quoting 58 FR 5128, 5129 (Jan. 19, 1993)).
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16.
See
Pension Comm, American Academy of Actuaries, Selecting and Documenting Mortality …
PBGCProposed Rules (FR)Proposed Aug 18, 2023★ strong match
…ck to Citation
11.
February 29 in a leap year.
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12.
70 FR 72205 at 72206 (Dec. 2, 2005).
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13.
See 70 FR 72205, 72206 (Dec. 2, 2005) (quoting 58 FR 5128, 5129 (Jan. 19, 1993)).
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14.
See
Pension Comm, American Academy of Actuaries, Selecting and Documenting Mortality …
PBGCRegulationsSep 15, 2025
…) Expected disbursements (benefit payments and expenses) during the plan year;
(a)(11)(xii) (xii) A summary of the principal eligibility and benefit provisions on which the valuation of the plan was based (and any changes to those provisions since the previous valuation), along with descriptions of any benefits not inc…
83 FR 49799 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation PBGCFinal Rules (FR)Oct 3, 2018
…8339 and ask to be connected to 202-326-4400, extension 3786.)
SUPPLEMENTARY INFORMATION:
Executive Summary
Purpose of the Regulatory Action
PBGCPBGC Opinion LettersMay 5, 1997related by meaning
ed to dome stic entities.
The
PBG C regulat ions provi de that two
or more tr ades or busi nesses will be consider ed under
commo n control (and
hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,'
as de fined in
regulati ons
prescri bed
under sect ion 414( c) of th…
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…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015
…lan will be funded solely by PBGC financial assistance payments.
(6)
Partition application contents summary.
A brief summary of the content of the plan sponsor's application for partition, including the following information:
(i) The plan's critical and declining status and projected insolvency date.
(ii) A statement t…
PBGCPBGC Opinion LettersSep 27, 1994related by meaning
reting E RIS A § 4 03( c). W e
understand
that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury
has propose d regu lat ions on th is subje ct. Prop.
Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir
views o n this issue.
I
hope this…
PBGCRegulationsSep 22, 2022
…l be funded solely by PBGC financial assistance payments.
(c)(6) (6) Partition application contents summary. A brief summary of the content of the plan sponsor's application for partition, including the following information:
(c)(6)(i) (i) The plan's critical and declining status and projected insolvency date.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…