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1. 82 FR 60800 — Missing Participants
   PBGCFinal Rules (FR)Dec 22, 2017
   4050.101 Purpose and scope. 4050.102 Definitions. 4050.103 Duties of plan administrator. 4050.104 Diligent search. 4050.105 Filing with PBGC. 4050.106 Missing participant benefits. 4050.107 PBGC discretion. Subpart B—Defined Contribution Plans 4050.201 Purpose and scope. 4050.202 Definitions. 4050.203 Options and dutie…
2. 81 FR 64700 — Missing Participants
   PBGCProposed Rules (FR)Proposed Sep 20, 2016
   … sponsor must distribute plan benefits of missing distributees in accordance with subpart D of part 4050 of this chapter. 12. Part 4050 is revised to read as follows: PART 4050—MISSING PARTICIPANTS Subpart A—Single-Employer Plans Covered by Title IV 4050.101 Purpose and scope. 4050.102 Definitions. 4050.103 Duties of p…
3. 97 T.C. 385; 97 T.C. No. 27 — Zabolotny v. Commissioner
   IRCCourt RulingsSep 30, 1991
   …be decided whether the subject property constituted qualifying employer real property under section 407(d)(4) of ERISA. Section 407(d)(4) of ERISA defines “qualifying employer real property” as parcels of “employer real property” if a substantial number of parcels are dispersed geographically. In addition, each parcel …
4. 89 FR 48291 — Valuation Assumptions and Methods
   PBGCFinal Rules (FR)Jun 6, 2024
   …IV of ERISA, and small professional service employer plans not covered by title IV of ERISA. See 29 CFR 4050.101, 4050.301, and 4050.401. Back to Citation 27.  See definition of “PBGC missing participants assumptions” in 29 CFR 4050.102, 4050.302, and 4050.402. Back to Citation 28.  5 U.S.C. 601 et seq. Back to Citatio…
5. PLR 200109010 — Sale/Exchange
   IRCPrivate Letter RulingsMar 2, 2001
   …ed person. ERISA §408(e), in turn, cites the definition of qualifying employer securities in ERISA §407(d)(5). Bas ed upon these provisions, the Department of Labor has concluded, and we concur, that for purposes of meeting the exemption under §4975(d)(13) the definition of “qualif ying employer securities” in §407(d)(…
6. 86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm…
   IRCFinal Rules (FR)Jan 6, 2021
   2 (FDIC) (“synthetic exposure”). Back to Citation 32.   See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”). Back to Citation 33.   See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC). Back to Citat…
7. 88 FR 75744 — Federal Independent Dispute Resolution Operations
   IRCProposed Rules (FR)Proposed Nov 3, 2023
   ation 133.  Proposed 26 CFR 54.9816-8(b)(2)(ii)(A)( 5), 29 CFR 2590.716-8(b)(2)(ii)(A)( 5), and 45 CFR 149.510(b)(2)(ii)(A)( 5). Back to Citation 134.  Currently, the administrative fee is paid to the selected certified IDR entity and then remitted to the Departments. 26 CFR 54.9816-8T(d)(2)(i) and (e)(2)(ix), 29 CFR 2…
8. 29 C.F.R. § 2570.30(a) — Scope of this subpart.
   ERISARegulationsApr 8, 2024related by meaning
   (a) (a) The rules of procedure set forth in this subpart apply to applications for prohibited transaction exemptions issued by the Department under the authority of: (a)(1) (1) Section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA); (a)(2) (2) Section 4975(c)(2) of the Internal Revenue Code of 19…
9. 29 C.F.R. § 4907.141-4907.148 — [Reserved]
   PBGCRegulationsJan 1, 2017related by meaning
   [Reserved]
10. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …IV of ERISA, and small professional service employer plans not covered by title IV of ERISA. See 29 CFR 4050.101, § 4050.301, and § 4050.401. Back to Citation 25.  See definition of “PBGC missing participants assumptions” in § 4050.102, § 4050.302, and § 4050.402. Back to Citation 26.  Section 4262.16(g) of PBGC's regu…
11. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
12. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
13. 29 C.F.R. § 4907.104-4907.109 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
14. 29 C.F.R. § 4907.131-4907.139 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
15. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026★ strong match
    mission of additional information from the disputing parties at 26 CFR 54.9816-8(c)(2)(ii), 29 CFR 2590.716-8(c)(2)(ii), and 45 CFR 149.510(c)(2)(ii). To clarify and establish a standard process for disputes to be withdrawn from the Federal IDR process, the Departments are finalizing four conditions in which a dispute …
16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
17. 29 C.F.R. § 4281.14-4281.15 — [Reserved]
    PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
18. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
19. 29 C.F.R. § 2520.101-4 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
20. 29 C.F.R. § 4907.112-4907.129 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]