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49 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    ithin 10 calendar days of receipt of a request for expedited action whether PBGC will expedite a disclosure request or an appeal. (2) Request granted. If PBGC determines that the request for expedited action will be granted, PBGC will take action on the disclosure request or the appeal as soon as practicable. (3) Reque…
  2. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024related by meaning
    t Spread (percent) Maturity point Spread (percent) 0.5 TBD 10.5 TBD 20.5 TBD 1.0 TBD 11.0 TBD 21.0 TBD 1.5 TBD 11.5 TBD 21.5 TBD 2.0 TBD 12.0 TBD 22.0 TBD 2.5 TBD 12.5 TBD 22.5 TBD 3.0 TBD 13.0 TBD 23.0 TBD 3.5 TBD 13.5 TBD 23.5 TBD 4.0 TBD 14.0 TBD 24.0 TBD 4.5 TBD 14.5 TBD 24.5 TBD 5.0 TBD 15.0 TBD 25.0 TBD 5.5 TBD 1…
  3. 29 C.F.R. § 4043.23(f)(4) — Active participant reduction.
    PBGCRegulationsJun 24, 2020related by meaning
    (f)(4) (4) Multiple single-cause events in same plan year (Example 4). Assume the same facts as in Example 1 in paragraph (f)(1) of this section except that the July 30 shutdown of the business unit resulted in 205 layoffs on that date. A single-cause event occurred and is timely reported. Later in the same plan year, …
  4. 85 FR 55587 — Lump Sum Payment Assumptions
    PBGCFinal Rules (FR)Sep 9, 2020related by meaning
    Treasury yield curve rate, the 30-year Treasury yield curve rate, or the rate from Moody's Daily Long-term Corporate Bond Yield Averages for Aa bonds. PBGC believes it would be inappropriate to adopt a completely new methodology for appendix C (such as the alternatives suggested by the commenters) solely for private-se…
  5. 29 C.F.R. § 4206.1(a) — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    t of the credit under section 4206(b)(1) and then of the reduction in the credit under paragraph (b)(2) of that section. In cases where the withdrawal liability for the prior partial withdrawal was reduced by an abatement or other reduction of that liability, the adjusted credit is further reduced in accordance with § …
  6. 81 FR 38948 — 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, 2016related by meaning
    = it for t =   *         *         *         *         *         *         * July-September 2016 0.0250 1-20 0.0285 >20 N/A N/A ( printed page 38950) Issued in Washington, DC, on this 9th day of June 2016. Judith Starr, General Counsel, Pension Benefit Guaranty Corporation. [FR Doc. 2016-14076 Filed 6-14-16; 8:45 am] B…
  7. 77 FR 35838 — 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, 2012related by meaning
    of it are: it for t = it for t = it for t =   *         *         *         *         *         *         * July-September 2012 0.0295 1-20 0.0366 >20 N/A N/A Issued in Washington, DC, on this 11th day of June 2012. John H. Hanley, Director, Legislative and Regulatory Department, Pension Benefit Guaranty Corporation. […
  8. 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, 2017related by meaning
    e: it for t = it for t = it for t =   *         *         *         *         *         *         * July-September 2017 0.0244 1-20 0.0274 >20 N/A N/A Issued in Washington, DC. Deborah Chase Murphy, Assistant General Counsel for Regulatory Affairs, Pension Benefit Guaranty Corporation. [FR Doc. 2017-12148 Filed 6-14-17…
  9. 80 FR 79687 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Dec 23, 2015related by meaning
    d in § 4233.12(c), however, a partition will only become effective upon satisfaction of the required conditions and the issuance of a partition order. PBGC received one comment on the conditional approval process. The commenter stated that it was not clear if a conditional approval under § 4233.12(c) would satisfy the …
  10. 75 FR 33688 — 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, 2010related by meaning
    = it for t =   *         *         *         *         *         *         * July-September 2010 0.0493 1-20 0.0466 >20 N/A N/A ( printed page 33690) Issued in Washington, DC, on this 8th day of June 2010. Vincent K. Snowbarger, Acting Director, Pension Benefit Guaranty Corporation. [FR Doc. 2010-14299 Filed 6-14-10; 8…
  11. 83 FR 11413 — 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, 2018related by meaning
    t are: it for t = it for t = it for t =   *         *         *         *         *         *         * April-June 2018 0.0227 1-20 0.0259 >20 N/A N/A ( printed page 11415) Issued in Washington, DC. Deborah Chase Murphy, Assistant General Counsel, Pension Benefit Guaranty Corporation. [FR Doc. 2018-05197 Filed 3-14-18;…
  12. 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, 2015related by meaning
    e: it for t = it 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] …
  13. 78 FR 16401 — 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, 2013related by meaning
    or t = it for t =   *         *         *         *         *         *         * April-June 2013 0.0250 1-20 0.0320 >20 N/A N/A ( printed page 16403) Issued in Washington, DC, on this 11th day of March 2013. Leslie Kramerich, Acting Chief Policy Officer, Pension Benefit Guaranty Corporation. [FR Doc. 2013-06085 Filed …
  14. 77 FR 56770 — 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 14, 2012related by meaning
    it are: it for t = it for t = it for t =   *         *         *         *         *         *         * October—December 2012 0.0307 1-20 0.0300 >20 N/A N/A Issued in Washington, DC, on this 11th day of September 2012. Laricke Blanchard, Deputy Director for Policy, Pension Benefit Guaranty Corporation. [FR Doc. 2012-2…
  15. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  16. 29 C.F.R. § 4206.10 — Special rule for 70-percent decline partial withdrawals.
    PBGCRegulationsJan 1, 2017related by meaning
    For the purposes of applying the rules in §§ 4206.4 through 4206.9 in any case in which either the prior or subsequent partial withdrawal resulted from a 70-percent contribution decline (or a 35-percent decline in the case of certain retail food industry plans), the first year of the 3-year testing period shall be deem…
  17. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Requirements for “send date.” Your submission or issuance must meet the applicable requirements of the commercial delivery service, be properly addressed, and— (b)(1) (1) Delivery within two days. It must be reasonable to expect your submission or issuance will arrive at the proper address by 5 p.m. on the seco…
  18. 77 FR 15256 — 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, 2012related by meaning
    or t = it for t =   *         *         *         *         *         *         * April-June 2012 0.0311 1-20 0.0336 >20 N/A N/A ( printed page 15258) Issued in Washington, DC, on this 9th day of March 2012. Laricke Blanchard, Deputy Director for Policy, Pension Benefit Guaranty Corporation. [FR Doc. 2012-6301 Filed 3-…
  19. 79 FR 33860 — 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 13, 2014related by meaning
    e: it for t = it for t = it for t =   *         *         *         *         *         *         * July-September 2014 0.0343 1-20 0.0366 >20 N/A N/A Issued in Washington, DC, on this 10th day of June 2014. Judith Starr, General Counsel, Pension Benefit Guaranty Corporation. [FR Doc. 2014-13896 Filed 6-12-14; 8:45 am]…
  20. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    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…