Final Rules (Other Than Interest Rate Updates) with Associated Proposed Rules

  Benefit Payments and Allocation of Assets

• Proposed rule (09/30/19) [PDF]
• Comments received (3)
  • American Retirement Association
  • Margaret Berger
  • Willis Towers Watson

Special Financial Assistance by PBGC—Withdrawal Liability Condition Exception

Adjustment of Civil Penalties for Inflation

Change of Address; Technical Amendments

Examination and Copying of PBGC Records

• Proposed rule (10/13/20) [PDF]

Special Financial Assistance by PBGC (Final Rule)

• Comments received (7)
  • American Federation of Labor and Congress of Industrial Organizations
  • National Coordinating Committee for Multiemployer Plans 
  • Pension Rights Center
  • Senator Josh Hawley 
  • David B. Condon 
  • New England Teamsters & Trucking Industry Pension Fund
  • Ryan ALM 

Adjustment of Civil Penalties for Inflation

Special Financial Assistance by PBGC (Interim Final Rule)

• Comments received (104):
  • Andrew Saddlemire
  • Peter Kennedy
  • Michael Carter
  • Bernard Anderson
  • Evelyn Caswell
  • Jim Dearien
  • Robert Finnigan
  • Richard Hudson
  • William Myers
  • Doug Hoffmaster
  • Lawrence Roberts
  • Michael Egan
  • Thomas Bennett
  • Brad Lewis
  • Paul Host
  • Joseph St.John
  • Joseph St.John (2nd comment)
  • Dorien Nunez
  • Terrance Walsh
  • Ed Lorenz
  • Albert Coleman
  • William King
  • First Actuarial Consulting, Inc.
  • Donald Deutsch
  • Gary Rogers
  • Lamb K
  • Harold Eaton
  • Kevin Coe
  • Mark D. Boynton
  • Road Carriers Local 707 Pension Fund
  • Pacific Fishermen Shipyard and Electric, LLC
  • UFCW Local One Pension Fund
  • IBEW Local Union No. 237 Pension Fund
  • Eric Garrard
  • Radio, Television and Recording Arts Pension Fund
  • John Hancock Life Insurance Company
  • Ronald J. Ryan
  • Graphic Communications Conference of the International Brotherhood of Teamsters National Pension Fund
  • Gail Kraker
  • Dennis McGrew
  • International Brotherhood of Teamsters
  • Teamsters Local 641 Pension Fund
  • Jerry Dano
  • Michael Schwarz
  • Steve Nathan
  • Graphic Arts Industry Joint Pension Trust
  • Keith Nichols
  • CWA/ITU Negotiated Pension Plan
  • Central States Southeast and Southwest Areas Pension Plan
  • Gastronomical Workers Union Local 610 and Metropolitan Hotel Association Pension Fund
  • United Association of Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada
  • Russell D. Kamp
  • United Food and Commercial Workers International Union
  • Bakery and Confectionery Union and Industry International Pension Fund
  • Segal Marco Advisors
  • Organizations Representing Contributing Employers
    
    • American Bakers Association
    • Associated General Contractors of America
    • Association of Food and Dairy Retailers, Wholesalers and Manufacturers
    • Food Industry Association
    • The Minnesota Auto Dealers Associations
    • National Association of Wholesaler-Distributors
    • The National Auto Dealers Associations
    • The National Beer Wholesalers Association
    • US Chamber of Commerce
  • Iron Workers Local 17 Pension Fund
  • BlackRock, Inc.
  • Trucking Employees of North Jersey Pension Fund
  • Southwest Ohio Regional Council of Carpenters Pension Plan
  • Carol Podesta-Smallen
  • International Association of Machinists and Aerospace Workers
  • Food Employers Labor Relations Association and United Food & Commercial Workers Pension Fund
  • Prudential Retirement
  • United Food & Commercial Workers Unions and Participating Employers Pension Fund
  • Michigan Regional Council of Carpenters – Detroit & Vicinity, Carpenters Pension Trust Fund
  • Cuni, Rust & Strenk
  • American Federation of Musicians & Employers’ Pension Fund
  • Giant Eagle, Inc.
  • Arizona Bricklayers Pension Trust Fund
  • International Association of Machinists – Motor City Pension Fund
  • Western Pennsylvania Teamsters and Employers Pension Fund
  • Sheet Metal Workers Local 33 Pension Fund
  • Local 888 Pension Fund
  • The ERISA Industry Committee
  • Brenda Nathan
  • Macala & Piatt, LLC
  • HealthWORKS Coalition
  • Sign Pictorial and Display Local No. 591 AFL-CIO Pension Fund
  • Insight Investment
  • Ironworkers Local No. 16 Pension Fund
  • The Capital Group Companies
  • PACE Industry Union-Management Pension Fund
  • J.P. Morgan Asset Management
  • American Academy of Actuaries
  • Bakery Drivers Local 550 and Industry Pension Fund
  • Alaska Ironworkers Pension Plan
  • Representative Virginia Foxx, Ranking Member, Committee on Education and Labor, and Representative Rick Allen, Ranking Member, Subcommittee on Health, Employment, Labor, and Pensions, Committee on Education and Labor
  • United States Senators Sherrod Brown, Tina Smith, Charles E. Schumer, Tammy Baldwin, Gary C. Peters, Debbie Stabenow, and Robert P. Casey Jr.
    
    • Exhibit A
  • New York State Teamsters Conference Pension and Retirement Fund
  • Segal
  • The McKeogh Company
  • Michael Copanas
  • United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union
  • National Coordinating Committee for Multiemployer Plans
  • The Construction Employers of America
  • Invesco Advisers, Inc.
  • Albertsons Companies
  • The Pension Rights Center
  • FMI The Food Industry Association
  • Local 138 Pension Trust Fund
  • American Federation of Labor and Congress of Industrial Organizations
  • Representative Brian K. Fitzpatrick

Rescission of Pension Benefit Guaranty Corporation Rule on Guidance

Adjustment of Civil Penalties for Inflation

PDF

Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014

• Proposed rule (02/06/19)  [PDF]
• Comments received (8):
  • Venable LLP on behalf of The Association of Food and Dairy Retailers, Wholesalers and Distributors
  • American Academy of Actuaries
  • Conn Maciel Carey LLP on behalf of the National Grocers Association
  • The McKeogh Company
  • Segal Consulting
  • Dexter Hofing LLC
  • National Coordinating Committee for Multiemployer Plans
  • Slevin & Hart, P.C. on behalf of 32BJ North Pension Fund

Privacy Act Regulation; Exemption for Insider Threat Program Records

• Interim Final rule (07/09/19) [PDF]
• Comments received (1):
  • Kermit Kubitz

Lump Sum Payment Assumptions

• Proposed rule (09/30/19) [PDF]
• Comments received (7):
  • American Benefits Council
  • American Retirement Association
  • CONSOL Energy, Inc.
  • Graybar Electric Company
  • Mercer
  • Principal Financial Group
  • Willis Towers Watson

PDF

Procedures for PBGC Guidance Documents

PDF

Administrative Review of Agency Decisions

• Proposed rule (10/04/19) [PDF]

PDF

Miscellaneous Corrections, Clarifications, and Improvements

• Proposed rule (06/27/19) [PDF]
• Comments received (5):
  • Conference of Consulting Actuaries’ Corporate Qualified Pensions Community
  • Aon Consulting, Inc. 
  • American Retirement Association
  • Mercer
  • Willis Towers Watson

PDF

Adjustment of Civil Penalties for Inflation

PDF

Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors

• Proposed rule (07/16/18) [PDF]
• Comments received (2):
  • U.S. Chamber of Commerce [PDF]
  • National Coordinating Committee for Multiemployer Plans [PDF]

PDF

Adjustment of Civil Penalties for Inflation

PDF

Owner-Participant Changes to Guaranteed Benefits and Asset Allocation

• Proposed rule (03/07/18) [PDF]

PDF

Mergers and Transfers Between Multiemployer Plans

Note: PBGC notes that clarification is needed in the second example of how a plan can demonstrate that financial assistance is necessary to mitigate the adverse effects of the merger on the merged plan’s ability to remain solvent. This example in the preamble states that, “while not a threshold, a possible demonstration may be based on stochastic modeling showing that the merged plan’s probability of insolvency within 30 years of the merger exceeds 65% without the requested financial assistance.”  (See 83 FR 46642, at 46647 column 3).  The percentage in this example should be 35% (not 65%).

• Proposed rule (06/06/16) [PDF]
• Comments received (10):
  • The Association of Food and Dairy Retailers, Wholesalers and Distributors [PDF]
  • Horizon Actuarial Services, LLC [PDF]
  • The Kroger Co. [PDF]
  • Bimbo Bakeries USA [PDF]
  • National Coordinating Committee for Multiemployer Plans [PDF]
  • American Academy of Actuaries [PDF]
  • U.S. Chamber of Commerce [PDF]
  • Segal Consulting [PDF]
  • International Brotherhood of Teamsters [PDF]
  • First Actuarial Consulting, Inc. [PDF]

PDF

Adjustment of Civil Penalties for Inflation

PDF

Missing Participants

• Proposed rule (09/20/16) [PDF ]
• Comments received (14):
  • Jill Cornfield [PDF]
  • Aon Hewitt [PDF]
  • American Benefits Council [PDF]
  • American Retirement Association [PDF]
  • Tyrone Asterino [PDF]
  • AARP [PDF]
  • PenChecks Trust Company of America [PDF]
  • The ERISA Industry Committee [PDF]
  • Fidelity Investments [PDF]
  • US Chamber of Commerce [PDF]
  • Pension Benefit Information, Inc. [PDF]
  • Pension Rights Center [PDF]
  • Millenium Trust Company [PDF]
  • Investment Company Institute [PDF]

PDF

Bylaws of the Pension Benefit Guaranty Corporation

PDF

Examination and Copying of PBGC Records

PDF

Adjustment of Civil Penalties

PDF

Payment of Premiums; Late Payment Penalty Relief

• Proposed rule (4/28/16) [PDF]

• Comments received (4):

  • Mark Steinke [PDF]
  • Anonymous Anonymous [PDF]
  • American Academy of Actuaries [PDF]
  • U.S. Chamber of Commerce [PDF]

Adjustment of Civil Penalties

PDF

Annual Financial and Actuarial Information Reporting

• Proposed rule (7/27/15) PDF

• Comments received (10):

  • Mercer [PDF]
  • Stoel Rives [PDF]
  • WellStar Health System [PDF]
  • The Principal Financial Group [PDF]
  • Towers Watson [PDF]
  • Temple University Health System [PDF]
  • Aon Hewitt [PDF]
  • American Academy of Actuaries [PDF]
  • American Benefits Council/Financial Services Roundtable/U.S. Chamber of Commerce [PDF]
  • CMS Energy Corporation [PDF]

PDF

Partitions of Eligible Multiemployer Plans 

PDF

Multiemployer Plans; Electronic Filing Requirements

• Proposed rule (4/3/15) [PDF]
• Correction to final rule (9/25/15) [PDF]

PDF

Reportable Events and Certain Other Notification Requirements

• Proposed rule (4/3/13) [PDF]
  • Comments received (13) [PDF]
• Proposed rule (11/23/09) [PDF]
  • Comments received (11) [PDF]

PDF

Partitions of Eligible Multiemployer Plans

• Comments received (9)
  • AARP
  • Pension Rights Center
  • Chamber of Commerce
  • National Coordinating Committee for Multiemployer Plans
  • Comments from individuals (5)

Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans

• Proposed rule (4/2/14) [PDF]
• View comments received on this proposed rule (3)

Multiemployer Plans; Valuation and Notice Requirements

• Proposed rule (1/29/14) [PDF]
• View comments received on this proposed rule (1)

Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits; Shutdown and Similar Benefits

• Proposed rule (03/11/11) [PDF]
• View comments received on this proposed rule (1)

Premium Rates; Payment of Premiums; Reducing Regulatory Burden

• Proposed Rule (7/23/13) [PDF]
• View comments received on this proposed rule (6)

Payment of Premiums; Large-Plan Flat-Rate Premium

• Proposed Rule (7/23/13) [PDF]
• View comments received on this proposed rule (6)

Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments

Disclosure to Participants

Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006.

• Proposed Rule (7/01/08) [PDF]
• View comments received on this proposed rule (4)

Debt Collection

• Proposed Rule (7/22/2010) [PDF]

USERRA Benefits Under Title IV of ERISA

• Proposed Rule (7/29/09) [PDF]

Disclosure and Amendment of Records Pertaining to Individuals Under the Privacy Act.

• Proposed Rule (3/30/09) [PDF]
• Correction to final rule (6/25/2009) [PDF]

Annual Financial and Actuarial Information Reporting; Pension Protection Act of 2006

• Proposed Rule (2/20/08) [PDF]
• View comments received on this proposed rule (4)

Methods for Computing Withdrawal Liability; Reallocation Liability Upon Mass Withdrawal; Pension Protection Act (2006)

• Proposed Rule (3/19/08) [PDF]
• View comments received on this proposed rule (2)

Disclosure of Termination Information

• Proposed Rule (12/5/07) [PDF]
• View comments received on this proposed rule (2)

Rules for Administrative Review of Agency Decisions

• Proposed Rule (10/18/07) [PDF]

Bylaws of the Pension Benefit Guaranty Corporation

Premium Rates; Payment of Premiums; Variable-Rate Premium; Pension Protection Act of 2006

• Proposed Rule (5/31/07) [PDF]
• View comments received on this proposed rule (2)

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

• Proposed Rule (2/20/07)
• [PDF]
• View comments received on this proposed rule (1)

Disclosure to Participants

Mortality Assumptions

• Companion Proposed Rule (12/14/06) [PDF]

Payment of Premiums; Assessment of and Relief From Penalties

• Proposed Rule (1/12/01) [PDF]

Duties of Plan Sponsor Following Mass Withdrawal

Liability Pursuant to Section 4062(e) of ERISA

• Proposed Rule (2/25/05) [PDF]
• View comments received on this proposed rule (6)

Electronic Premium Filing

• Proposed Rule (3/9/05) [PDF]
• View comments on this proposed rule (4)

Valuation of Benefits; Mortality Assumptions

• Proposed Rule (3/14/05) [PDF]
• View comments received on this proposed rule (1)
• Related notice of intent to propose rulemaking (3/19/97) [PDF]
• Correction to final rule (12/9/05) [PDF

Electronic Filing - Annual Financial and Actuarial Information

• Correction to Proposed Rule (1/12/05) [PDF]
• Proposed Rule(12/28/04) [PDF]
• View comments received on this proposed rule (1)
• Additional information on the electronic submission methodology:
  • e-4010 Overview [PDF]
  • Appendix 1 - Form [PDF]
  • Appendix 2 - Instructions [PDF]
  • Appendix 3 - Screen Shots [PDF]

Participant Notice Voluntary Correction Program

Ethical Conduct of Employees

Rules on Filings, Issuances, Computation of Time, and Electronic Means of Record Retention

• Proposed Rule (2/14/03) [PDF]

Rules for Administrative Review of Agency Decisions

• Proposed Rule (3/27/02) [PDF]

PBGC Benefit Payments

• Correction Notice (5/31/02) [PDF]
• Proposed Rule (12/26/00) [PDF]

Disclosure and Amendment of Records Pertaining to Individuals Under the Privacy Act

• Proposed Rule (4/2/01) [PDF]
• Related Notice (4/2/01) [PDF]

Premium Rates; Payment of Premiums

• Correction Notice (12/11/00) [PDF]

Lump Sum Payment Assumptions

• Notice of Intent to Propose Rulemaking (10/26/98) [PDF]

Valuation of Benefits; Use of Single Set of Assumptions for All Benefits

• Proposed Rule (10/26/98) [PDF]

Payment of Premiums

• Proposed Rule (4/27/99) [PDF]

Payment of Premiums

Valuation and Payment of Lump Sum Benefits

• Proposed Rule (4/30/98) [PDF]

PBGC Recoupment and Reimbursement of Benefit Overpayments and Underpayments

• Proposed Rule (12/18/97) [PDF]

Mergers and Transfers Between Multiemployer Plans

• Proposed Rule (5/1/97) [PDF]

Termination of Single-Employer Plans

• Proposed Rule (3/14/97) [PDF]

Adjustment of Civil Monetary Penalties for Inflation

Disclosure of Premium-Related Information

• Proposed Rule (12/17/96) [PDF]

Reportable Events; Annual Report

• Proposed rule (7/24/96) [PDF]

Reorganization, Renumbering and Reinvention of Regulations; Final Rule

• Correction Notice (12/30/97)
• Correction Notice (7/1/97)
• Correction Notice (2/28/97)
• Correction Notice (12/26/96)
• Correction Notice (7/19/96)
• Correction Notice (7/17/96)
• Correction Notice (7/12/96)