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69 documents · 0.30sAllIRCERISAPBGCJoint Board
  1. 87 FR 71164 — Voluntary Fiduciary Correction Program
    ERISAProposed Rules (FR)Proposed Nov 21, 2022related by meaning
    erim basis during which the Department invited and considered public comments on the Program. ( See 65 FR 14164, March 15, 2000)). Back to Citation 8.  To reflect the inclusion of the SCC into the Program, section 6 in the amended program has been renamed “VFC Program Application and Self-Correction Component Procedure…
  2. Rev. Rul. 2008-7 — Accrued benefits; cash balance defined benefit pension plans; section 411 of the Code. This ruling, which pertains to a traditional defined benefit pension pla…
    IRCRevenue RulingsFeb 19, 2008
    EMPLOYEE PLANS Rev. Rul. 2008-7 Rev. Rul. 2008-7 Accrued benefits; cash balance defined benefit pension plans; section 411 of the Code. This ruling, which pertains to a traditional defined benefit pension plan that is amended in 2001 for the 2002 plan year into a cash balance defined benefit pension plan containing an …
  3. Notice 2008-45 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesApr 28, 2008
    Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% April 2008 4.78 4.30 5.02 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
  4. Notice 2008-50 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesMay 27, 2008
    rs Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% May 2008 4.76 4.29 5.00 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
  5. Notice 2008-53 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesJun 30, 2008
    s Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% June 2008 4.75 4.28 4.99 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
  6. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    added to the aggregate unpaid balance of all preceding such payments for which payment was not made when due (including interest), exceeds $1 million. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing spo…
  7. Notice 2008-65 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesJul 28, 2008
    s Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% July 2008 4.74 4.27 4.98 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…
  8. 81 FR 47496 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
    elp provide a more complete crosswalk between DFE and plan filings. The Agencies determined that the burden would outweigh the benefit in that regard. In addition, the Agencies considered, but decided against, requiring CCTs and PSAs that file the Form 5500 Annual Return/Report and 103-12 IEs to complete both Schedule …
  9. Notice 2008-69 — Weighted average interest rate update; corporate bond indices; 30-year Treasury securities; segment rates. This notice contains updates for the corporate bond …
    IRCNoticesAug 25, 2008
    Beginning in 30-Year Treasury Weighted Average Permissible Range Month Year 90% to 105% August 2008 4.73 4.25 4.96 MINIMUM PRESENT VALUE SEGMENT RATES Generally for plan years beginning after December 31, 2007, the applicable interest rates under § 417(e)(3)(D) are segment rates computed without regard to a 24-month av…