PBGCProposed Rules (FR)Proposed Jul 22, 2010
ry action” under Executive Order 12866.
Regulatory Flexibility Act
PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed regulation would not have a significant economic impact on a substantial number of small entities. Accordingly, as provided…
75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010
ed this proposed rule under E.O. 12866.
Regulatory Flexibility Act
PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in section 605 …
Treas. Reg. § 301.6058-2(b) — Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation. IRCRegulationsFeb 23, 2023related by meaning
…bsite. The waiver request will specify the type of filing (that is, a return required under section 6058) and the period to which it applies.
75 FR 43330 — Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient… IRCFinal Rules (FR)Jul 23, 2010
…ged a modest filing fee. A recent report finds that the average cost of a review was approximately $605.[52]
While the actual cost per review will vary by state and also type of review (standard or expedited), an older study covering many States suggests this is a reasonable estimate.[53]
These estimates lead to an est…
Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua… IRCNoticesJun 2, 2014related by meaning
…0–SF, and Form 8955–SSA) or under § 6692 (relating to the filing of actuarial reports required by § 6059) with respect to a year for which filing of such a form is required on a person who (1) is eligible for and satisfies the requirements of the DFVC Program with respect to a delinquent Form 5500 series return for suc…
90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Aug 15, 2025
…ed no comments on this point. Based on its definition of small entity, PBGC certifies under section 605(b) of the RFA that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. As explained above under “Executive Orders 12866 and 13563,” most of the ame…
ERISARegulationsJan 1, 2017related by meaning
For 502(c)(7) civil penalty proceedings, the following shall apply in lieu of § 18.9 of this title.
IRCRegulationsDec 30, 2016related by meaning
(a) (a) [Reserved]
87 FR 74968 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 7, 2022
…292
3,292
2027
797
797
3,368
3,368
2028
816
816
3,445
3,445
2029
834
834
3,524
3,524
2030
854
854
3,605
3,605
2031
873
873
3,688
3,688
2032
893
893
3,773
3,773
2033 or later
914
914
3,860
3,860
1
Applicable tables for valuation dates before 2023 are available on PBGC's website (
www.pbgc.gov).
2
Table II-A.
3
Table II-…
PBGCFinal Rules (FR)Jun 6, 2024
o comments on this point.
Based on its definition of small entity, PBGC certifies under Section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. As explained earlier in this pream…
88 FR 41499 — Electronic-Filing Requirements for Specified Returns and Other Documents; Correction IRCFinal Rules (FR)Jun 27, 2023related by meaning
rection are under section 6050I of the Internal Revenue Code. Both the Notice of Proposed Rulemaking (NPRM) that was published in the
Federal Register on July 23, 2021 (86 FR 39910), and TD 9972 inadvertently omitted two sentences from § 1.6050I-1(a)(3)(ii) and (c)(1)(iv) in the drafting process, which resulted in the …
PBGCFinal Rules (FR)Jul 25, 2022
…clude small businesses, organizations, and governmental jurisdictions. PBGC certifies under section 605(b) of the Regulatory Flexibility Act that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. Although PBGC does not have data on the number of sma…
IRCCode / StatuteJan 6, 2025related by meaning
(f) (f) Regulations
(f)(1) (1) In general The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.
(f)(2) (2) Plans to which more than one employer contributes This section shall apply to any plan to which…
75 FR 53172 — Prohibited Transaction Exemption Procedures; Employee Benefit Plans ERISAProposed Rules (FR)Proposed Aug 30, 2010related by meaning
matters of law; or
(3) The factual issues identified can be fully explored through the submission of evidence in written (including electronic) form. (c) An applicant for an exemption must notify interested persons in the event that the Department schedules a hearing on the exemption. Such notification must be given i…
81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
…d Participants with Deferred Vested Benefits) (required to be filed with the IRS under Code section 6057(a)).
Other Extensions of Time The IRS, DOL, and PBGC may announce special extensions of time under certain circumstances, such as extensions for Presidentially-declared disasters or for service in, or in support of,…
PBGCProposed Rules (FR)Proposed Oct 13, 2020
…posed rule on small entities.
Based on its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act that the amendments in this proposed rule would not have a significant economic impact on a substantial number of small entities. Most of the amendments clarify existing PBGC prac…
85 FR 10279 — Administrative Review of Agency Decisions PBGCFinal Rules (FR)Feb 24, 2020
…omments on this point.
On the basis of its definition of small entity, PBGC certifies under section 605(b) of the Regulatory Flexibility Act that the amendments in this final rule will not have a significant economic impact on a substantial number of small entities. The amendments clarify existing PBGC practices and wi…