90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025★ strong match
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…
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016★ strong match
on 303(d)(2).
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7.
74 FR 11022 (Mar. 16, 2009),
http://www.gpo.gov/fdsys/pkg/FR-2009-03-16/pdf/E9-5741.pdf.
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8.
http://www.pbgc.gov/Documents/n-12-61.pdf.
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9.
Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012),
http://www.pbgc.gov/prac/…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020★ strong match
…4619 (July 26, 2017).
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2.
84 FR 30666.
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3.
80 FR 54980 (Sept. 11, 2015).
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4.
The five events are: Active participant reduction, substantial owner distributions, controlled group changes, extraordinary dividends, and benefit liabilities transfers.
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90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
PLANS
18. The authority citation for part 4041A continues to read as follows:
Authority:
29 U.S.C. 1302(b)(3), 1341a, 1431, 1441.
§ 4041A.11
[Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”.
PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
80 FR 55249 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Sep 15, 2015★ strong match
…for
t
=
it
for
t
=
* * * * * * *
October-December 2015
0.0246
1-20
0.0298
>20
N/A
N/A Issued in Washington, DC, on this 10th day of September 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-23231 Filed 9-14-15; 8:45 am]
BILLING C…
80 FR 13239 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Mar 13, 2015★ strong match
…
=
it
for
t
=
it
for
t
=
* * * * * * *
April-June 2015
0.0271
1-20
0.0278
>20
N/A
N/A Issued in Washington, DC, on this 6th day of March 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-05780 Filed 3-12-15; 8:45 am]
BILLING CODE 7…
80 FR 34052 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 15, 2015★ strong match
…t
for
t
=
it
for
t
=
* * * * * * *
July-September 2015
0.0232
1-20
0.0237
>20
N/A
N/A Issued in Washington, DC, on this 8th day of June 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-14592 Filed 6-12-15; 8:45 am]
BILLING CODE 77…
79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCFinal Rules (FR)Mar 11, 2014
…plans more time to adjust to the new provisions, the due dates will not be completely uniform until 2015. The following table shows how due dates differ under the previous and the new due date rules for calendar-year plans for 2014 (the transition year) and 2015 (the year full uniformity is achieved).
Plan size
2014
20…
78 FR 20039 — Reportable Events and Certain Other Notification Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
…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…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
to Citation
21.
PBGC compared company one-year default rates from information PBGC reviewed that is referred to in footnote 17 above with CCRC score data; see
e.g.,https://www.dnb.com/product/FSS/FAQsv7.1.pdf.
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22.
See
e.g.,
tying adequate capacity to meet financial obligations to the lowest tier …
79 FR 74021 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Dec 15, 2014★ strong match
nts interest assumptions for January 2015 and updates the asset allocation interest assumptions for the first quarter (January through March) of 2015. The first quarter 2015 interest assumptions under the allocation regulation will be 2.89 percent for the first 20 years following the valuation date and 3.12 percent the…
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.
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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.
…
80 FR 35220 — Partitions of Eligible Multiemployer Plans PBGCFinal Rules (FR)Jun 19, 2015★ strong match
… The Treasury RFI and comments are accessible at
http://www.regulations.gov/#!docketDetail;D=IRS-2015-0004.
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13.
PBGC is not defining the Participant and Plan Sponsor Advocate's consultative role in determining if the plan sponsor has taken all reasonable measures, but will let that role evolve on a…
PBGCRegulationsJan 1, 2017
…down. At the time of the shutdown, Participant C had 20 years of service and was age 58. On June 1, 2015, Participant C reaches age 60 and retires. The plan terminates as of September 1, 2015. (ii) Conclusion: PBGC would determine that the guarantee of the shutdown benefit is phased in from January 1, 2014, which is th…
PBGCFinal Rules (FR)May 13, 2016
…rmination of Single-Employer Plans (29 CFR part 4041).
Adjustment of Civil Penalties On November 2, 2015, the President signed into law the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015,[2]
which further amended the 1990 act. The 2015 act requires agencies to adjust civil monetary penalties …
PBGCCode / StatuteJan 6, 2025
…able dollar amount shall be—
(a)(8)(A)(i) (i) $9 for plan years beginning in a calendar year before 2015;
(a)(8)(A)(ii) (ii) for plan years beginning in calendar year 2015, the amount in effect for plan years beginning in 2014 (determined after application of subparagraph (C));
(a)(8)(A)(iii) (iii) for plan years begin…
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
Adjustment Act Improvements Act of 2015, Public Law 114-74, section 701, this amount is generally adjusted annually for inflation.
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5. This amount may be assessed after January 8, 2025, for any noncompliance with a provision covered under section 4071 of ERISA that occurred after November 2, 2015, the …
PBGCFinal Rules (FR)Jan 31, 2017★ strong match
and Budget issued memorandum M-16-06 on implementation of the 2015 act, including multipliers to use in the initial adjustment.
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4.
https://www.whitehouse.gov/sites/default/files/omb/memoranda/2017/m-17-11_0.pdf.
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[FR Doc. 2017-01074 Filed 1-30-17; 8:45 am]
BILLING CODE 7709-02…
80 FR 55742 — Multiemployer Plans; Electronic Filing Requirements PBGCFinal Rules (FR)Sep 17, 2015
…er for information on where to apply.
* * * * *
Issued in Washington, DC, this 14 day of September, 2015.
Alice C. Maroni,
Acting Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
Division O of the Consolidated and Further Continuing Appropriations Act, 2015, Public Law 113-235, enacted December 16, 2014. O…
79 FR 25667 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits PBGCFinal Rules (FR)May 6, 2014
rs of service and was age 58. On June 1, 2015, Participant C reaches age 60 and retires. The plan terminates as of September 1, 2015.
(ii)
Conclusion: PBGC would determine that the guarantee of the shutdown benefit is phased in from January 1, 2014, which is the date of the only UCE (the permanent shutdown of the plant…