Documents

Briefs, oral arguments, agency decisions and the Federal Register.

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  • Lump Sum Payment Assumptions

    Federal Register · Rule · Sep 9, 2020

    Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice-and-comment requirements of section 553(b) of the Administrative … (4) For benefits for which the deferral period is y years (where y is an integer and 7 < y ≤ 15), interest rate i 2 shall apply from the valuation date for a period of y−7 years; interest rate

    85 FR 55587Pension Benefit Guaranty Corporation
  • Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums; Termination Premium

    Federal Register · Notice · Aug 4, 2025

    Commenters who submit comments on paper by mail should allow sufficient time for mailed comments to be received before the close of the comment period. … The termination premium is due on the 30th day of each of 3 consecutive 12-month periods.

    90 FR 36456Pension Benefit Guaranty Corporation
  • Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014

    Federal Register · Rule · Jan 8, 2021

    PBGC provided a 60-day comment period and received eight comment letters from: Actuarial consulting firms; associations representing multiemployer plans, pension practitioners, and contributing employers … Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice and comment requirements of section 553(b) of the Administrative

    86 FR 1256Pension Benefit Guaranty Corporation
  • Reportable Events and Certain Other Notification Requirements

    Federal Register · Rule · Sep 11, 2015

    Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice and comment requirements of section 553(b) of the Administrative … (b) Safe harbor period.

    80 FR 54980Pension Benefit Guaranty Corporation
  • Mergers and Transfers Between Multiemployer Plans

    Federal Register · Rule · Sep 14, 2018

    PBGC provided a 60-day comment period for the proposed rule and received 10 comments from: Employers contributing to multiemployer plans; a union; and associations representing multiemployer plans, pension … Regulatory Flexibility Act The Regulatory Flexibility Act  31 imposes certain requirements with respect to rules that are subject to the notice and comment requirements of section 553(b) of the

    83 FR 46642Pension Benefit Guaranty Corporation
  • Multiemployer Plans; Valuation and Notice Requirements

    Federal Register · Proposed Rule · Jan 29, 2014

    PBGC invites comments on whether a longer applicability period would better effectuate the purposes of these amendments. … Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice and comment requirements of section 553(b) of the Administrative

    79 FR 4642Pension Benefit Guaranty Corporation
  • Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits

    Federal Register · Rule · May 6, 2014

    The amendments implement the Pension Protection Act of 2006 provision that the phase-in period for the guarantee of benefits that are contingent upon the occurrence of an “unpredictable contingent event … Reconciliation Act of 1987 (OBRA 1987).

    79 FR 25667Pension Benefit Guaranty Corporation
  • Disclosure of Premium-Related Information

    Federal Register · Proposed Rule · Dec 17, 1996

    DATES: Comments must be received on or before February 18, 1997. … Comments also may be sent by Internet e-mail to [email protected].

    61 FR 66247Pension Benefit Guaranty Corporation
  • Lump Sum Payment Assumptions

    Federal Register · Proposed Rule · Sep 30, 2019

    ADDRESSES: Comments may be submitted by any of the following methods: • Federal eRulemaking Portal: https://www.regulations.gov. Follow the instructions for sending comments. … Regulatory Flexibility Act The Regulatory Flexibility Act imposes certain requirements with respect to rules that are subject to the notice-and-comment requirements of section 553(b) of the Administrative

    84 FR 51490Pension Benefit Guaranty Corporation
  • Missing Participants

    Federal Register · Rule · Dec 1, 1995

    Commenters suggested that the PBGC should not require plan administrators to use a commercial locator service. … For purposes of this part: (a) Act means the Employee Retirement Income Security Act of 1974, as amended. (b) Code means the Internal Revenue Code of 1986, as amended.

    60 FR 61740Pension Benefit Guaranty Corporation
  • Electronic Filing-Annual Financial and Actuarial Information

    Federal Register · Rule · Mar 9, 2005

    One commenter asked the PBGC to extend the comment period from 30 days to 90 days. The PBGC is not extending the comment period. … In the preamble to the proposed rule, the PBGC explained in detail why a 30-day comment period was appropriate (69 FR at 77681).

    70 FR 11540Pension Benefit Guaranty Corporation
  • Request for Extension of Approval of a Collection of Information Under the Paperwork Reduction Act; Comment Request; Customer Satisfaction Surveys and Focus Groups

    Federal Register · Notice · Sep 5, 2006

    PENSION BENEFIT GUARANTY CORPORATION Request for Extension of Approval of a Collection of Information Under the Paperwork Reduction Act; Comment Request; Customer Satisfaction Surveys and Focus Groups … DATES: Comments should be submitted by October 5, 2006.

    71 FR 52349Pension Benefit Guaranty Corporation
  • Electronic Filing-Annual Financial and Actuarial Information

    Federal Register · Proposed Rule · Dec 28, 2004

    DATES: Comments must be received on or before January 27, 2005. See “30-day comment period” below. … The requirement for a certification by the enrolled actuary would remain, regardless of who submits the filing. 30-day comment period.

    69 FR 77679Pension Benefit Guaranty Corporation
  • Premium Rates; Payment of Premiums; Flat Premium Rates, Variable-Rate Premium Cap, and Termination Premium; Deficit Reduction Act of 2005; Pension Protection Act of 2006

    Federal Register · Proposed Rule · Feb 20, 2007

    This rule does not address other provisions of the Pension Protection Act of 2006 that deal with PBGC premiums. DATES: Comments must be submitted on or before April 23, 2007. … Although comments may be submitted through April 23, 2007, the Office of Management and Budget requests that comments be received on or before March 22, 2007 to ensure their consideration.

    72 FR 7755Pension Benefit Guaranty Corporation
  • Methods for Computing Withdrawal Liability; Reallocation Liability Upon Mass Withdrawal; Pension Protection Act of 2006

    Federal Register · Rule · Dec 30, 2008

    SUPPLEMENTARY INFORMATION: Background Under section 4201 of the Employee Retirement Income Security Act of 1974 (“ERISA”), as amended by the Multiemployer Pension Plan Amendments Act of 1980, an employer … Pension Protection Act of 2006 Changes The Pension Protection Act of 2006, Public Law 109-280 (“PPA 2006”), which became law on August 17, 2006, makes various changes to ERISA's withdrawal liability

    73 FR 79628Pension Benefit Guaranty Corporation
  • Approval of Special Withdrawal Liability Rules; International Longshoremen's and Warehousemen's Union-Pacific Maritime Association Pension Plan

    Federal Register · Notice · May 20, 1998

    The comment period ended on March 20, 1998. One comment was received in opposition to the request. … After the close of the comment period, PBGC received a response to the comment and additional information supporting the response.

    63 FR 27774Pension Benefit Guaranty Corporation
  • Annual Information Return/Reports

    Federal Register · Rule · May 23, 2022

    periodic payments). … In addition, the projection period was extended from 10 to 50 years. Three commenters stated that the line 8b(1) proposal would be costly and burdensome.

    87 FR 31133Treasury DepartmentInternal Revenue Service
  • Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums; Termination Premium

    Federal Register · Notice · Jan 12, 2026

    The termination premium is due on the 30th day of each of 3 consecutive 12-month periods. … The first 12-month period generally begins shortly after the termination date or after the conclusion of bankruptcy proceedings in certain cases.

    91 FR 1219Pension Benefit Guaranty Corporation
  • Termination of Single-Employer Plans

    Federal Register · Rule · Nov 7, 1997

    One commenter suggested that the PBGC periodically publish a list of ``safe-harbor'' insurers that plan administrators could select and thereby avoid audit. … reasonable business purpose, the PBGC will disregard such act or failure to act in determining whether the person has satisfied any of those criteria.

    62 FR 60424Pension Benefit Guaranty Corporation
  • Proposed Submission of Information Collection for OMB Review; Comment Request; Payment of Premiums

    Federal Register · Notice · Aug 1, 2019

    This notice informs the public of PBGC's intent and solicits public comment on the collection of information. DATES: Comments must be submitted on or before September 30, 2019. … Rather than the period falling between 60 days before the prior filing and 60 days before the current filing, the reporting period will be the prior premium payment year. 1  PBGC's premium filing

    84 FR 37694Pension Benefit Guaranty Corporation

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