82 FR 13755 — 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 15, 2017
ayments interest assumptions for April 2017 and updates the asset allocation interest assumptions for the second quarter (April through June) of 2017. The second quarter 2017 interest assumptions under the allocation regulation will be 2.15 percent for the first 20 years following the valuation date and 2.60 percent th…
82 FR 43299 — 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, 2017★ strong match
interest assumptions for October 2017 and updates the asset allocation interest assumptions for the fourth quarter (October through December) of 2017. The fourth quarter 2017 interest assumptions under the allocation regulation will be 2.34 percent for the first 20 years following the valuation date and 2.63 percent th…
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…
81 FR 91032 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Dec 16, 2016
… are updated monthly. This final rule updates the benefit payments interest assumptions for January 2017.[1]
PBGC normally updates the assumptions under the benefit payments regulation for January at the same time as PBGC updates assumptions for the first quarter of the year under its regulation on Allocation of Assets…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
t-rate premiums on behalf of the large plan participants. These results are inconsistent with the intent of the special rule and de minimis exception. The final rule, like the proposed, clarifies that the special rule in paragraph (e) of § 4006.5 applies in the case of a beginning-of-year merger where a large plan is m…
81 FR 93599 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Dec 21, 2016★ strong match
…anty Corporation
29 CFR Part 4044
AGENCY:
Pension Benefit Guaranty Corporation.
ACTION:
Final rule.
SUMMARY:
This final rule amends the Pension Benefit Guaranty Corporation's regulation on Allocation of Assets in Single-Employer Plans to prescribe interest assumptions under the asset allocation regulation for valuation…
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016related by meaning
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.
Back to Citation
9.
Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012),
http://www.pbgc.gov/prac/…
80 FR 54980 — Reportable Events and Certain Other Notification Requirements PBGCFinal Rules (FR)Sep 11, 2015related by meaning
as amended by PPA and with the revised premium regulations. The final rule makes the necessary conforming revisions, as proposed.
Back to Citation
50. See 79 FR 13547 (March 11, 2014).
Back to Citation
51.
Although changes to the paperwork would not have to go through notice and comment rulemaking, they would still h…
PBGCFinal Rules (FR)Jan 31, 2017★ strong match
…er 16, 2016, the Office of Management and Budget issued memorandum M-17-11 on implementation of the 2017 annual adjustment pursuant to the 2015 act.[4]
The memorandum provides agencies with the cost-of-living adjustment multiplier for 2017, which is based on the Consumer Price Index (CPI-U) for the month of October 201…
81 FR 83137 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Nov 21, 2016
…ement. Table I-17 will be used to value benefits in plans with valuation dates during calendar year 2017. PBGC has determined that notice of, and public comment on, this rule are impracticable and contrary to the public interest. Plan administrators need to be able to estimate accurately the value of plan benefits as e…
84 FR 2075 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014 PBGCProposed Rules (FR)Proposed Feb 6, 2019
…and Z. Because rate schedule group X represents less than 5 percent of active plan participants for 2017, the plan decides to ignore it in forming the proxy group. Assume further that the plan forms a 2017 proxy group of three employers—A and B from rate schedule group Y and C from rate schedule group Z—that together r…
82 FR 27422 — 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, 2017
ments interest assumptions for July 2017 and updates the asset allocation interest assumptions for the third quarter (July through September) of 2017. The third quarter 2017 interest assumptions under the allocation regulation will be 2.44 percent for the first 20 years following the valuation date and 2.74 percent the…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020★ strong match
ce of paragraph (b) introductory text and paragraph (b)(1)(ii).
§ 4003.59
[Amended]
15. Amend § 4003.59(b) by adding “initial” before “determination”. § § 4003.1, 4003.2, 4003.5, 4003.6, 4003.7, 4003.8, 4003.9, 4003.10, 4003.22, 4003.31, 4003.33, 4003.35, 4003.54, 4003.55, 4003.57, 4003.59, and 4003.60
[Amended]
16. Re…
82 FR 10707 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Feb 15, 2017
…on are updated monthly. This final rule updates the benefit payments interest assumptions for March 2017.[1]
The March 2017 interest assumptions under the benefit payments regulation will be 1.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's pla…
82 FR 17938 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Apr 14, 2017
…tion are updated monthly. This final rule updates the benefit payments interest assumptions for May 2017.[1] The May 2017 interest assumptions under the benefit payments regulation will be 1.00 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's place…
PBGCFinal Rules (FR)Dec 22, 2017★ strong match
d interpret this language similarly with respect to the application of sections 401(a) and 403(b) of the Code or for any other purpose under the Code. Back to Citation
9.
These are plans that would be described in section 4021 of ERISA but for section 4021(b)(13) of ERISA.
Back to Citation
10.
See,
S. 3078, the Reti…
82 FR 6243 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Jan 19, 2017
…are updated monthly. This final rule updates the benefit payments interest assumptions for February 2017.[1]
The February 2017 interest assumptions under the benefit payments regulation will be 1.25 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
proaches that maximize net benefits (including potential economic, environmental, public health and safety effects, distributive impacts, and equity). Although this is not a significant regulatory action under Executive Order 12866, PBGC has examined the economic and policy implications of this proposed rule and has co…
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…
82 FR 52848 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits PBGCFinal Rules (FR)Nov 15, 2017
…are updated monthly. This final rule updates the benefit payments interest assumptions for December 2017.[1]
The December 2017 interest assumptions under the benefit payments regulation will be 0.75 percent for the period during which a benefit is in pay status and 4.00 percent during any years preceding the benefit's …