| 29:9.1.5.17.10 | PART 4041
| PART 4041 - TERMINATION OF SINGLE-EMPLOYER PLANS | |
| 29:9.1.5.17.10.1 | SUBPART A
| Subpart A - General Provisions | |
| 29:9.1.5.17.10.1.20.1 | SECTION 4041.1
| 4041.1 Purpose and scope. | |
| 29:9.1.5.17.10.1.20.2 | SECTION 4041.2
| 4041.2 Definitions. | |
| 29:9.1.5.17.10.1.20.3 | SECTION 4041.3
| 4041.3 Computation of time; filing and issuance rules. | |
| 29:9.1.5.17.10.1.20.4 | SECTION 4041.4
| 4041.4 Disaster relief. | |
| 29:9.1.5.17.10.1.20.5 | SECTION 4041.5
| 4041.5 Record retention and availability. | |
| 29:9.1.5.17.10.1.20.6 | SECTION 4041.6
| 4041.6 Effect of failure to provide required information. | |
| 29:9.1.5.17.10.1.20.7 | SECTION 4041.7
| 4041.7 Challenges to plan termination under collective bargaining agreement. | |
| 29:9.1.5.17.10.1.20.8 | SECTION 4041.8
| 4041.8 Post-termination amendments. | |
| 29:9.1.5.17.10.2 | SUBPART B
| Subpart B - Standard Termination Process | |
| 29:9.1.5.17.10.2.20.1 | SECTION 4041.21
| 4041.21 Requirements for a standard termination. | |
| 29:9.1.5.17.10.2.20.2 | SECTION 4041.22
| 4041.22 Administration of plan during pendency of termination process. | |
| 29:9.1.5.17.10.2.20.3 | SECTION 4041.23
| 4041.23 Notice of intent to terminate. | |
| 29:9.1.5.17.10.2.20.4 | SECTION 4041.24
| 4041.24 Notices of plan benefits. | |
| 29:9.1.5.17.10.2.20.5 | SECTION 4041.25
| 4041.25 Standard termination notice. | |
| 29:9.1.5.17.10.2.20.6 | SECTION 4041.26
| 4041.26 PBGC review of standard termination notice. | |
| 29:9.1.5.17.10.2.20.7 | SECTION 4041.27
| 4041.27 Notice of annuity information. | |
| 29:9.1.5.17.10.2.20.8 | SECTION 4041.28
| 4041.28 Closeout of plan. | |
| 29:9.1.5.17.10.2.20.9 | SECTION 4041.29
| 4041.29 Post-distribution certification. | |
| 29:9.1.5.17.10.2.20.10 | SECTION 4041.30
| 4041.30 Requests for deadline extensions. | |
| 29:9.1.5.17.10.2.20.11 | SECTION 4041.31
| 4041.31 Notice of noncompliance. | |
| 29:9.1.5.17.10.3 | SUBPART C
| Subpart C - Distress Termination Process | |
| 29:9.1.5.17.10.3.20.1 | SECTION 4041.41
| 4041.41 Requirements for a distress termination. | |
| 29:9.1.5.17.10.3.20.2 | SECTION 4041.42
| 4041.42 Administration of plan during termination process. | |
| 29:9.1.5.17.10.3.20.3 | SECTION 4041.43
| 4041.43 Notice of intent to terminate. | |
| 29:9.1.5.17.10.3.20.4 | SECTION 4041.44
| 4041.44 PBGC review of notice of intent to terminate. | |
| 29:9.1.5.17.10.3.20.5 | SECTION 4041.45
| 4041.45 Distress termination notice. | |
| 29:9.1.5.17.10.3.20.6 | SECTION 4041.46
| 4041.46 PBGC determination of compliance with requirements for distress termination. | |
| 29:9.1.5.17.10.3.20.7 | SECTION 4041.47
| 4041.47 PBGC determination of plan sufficiency/insufficiency. | |
| 29:9.1.5.17.10.3.20.8 | SECTION 4041.48
| 4041.48 Sufficient plans; notice requirements. | |
| 29:9.1.5.17.10.3.20.9 | SECTION 4041.49
| 4041.49 Verification of plan sufficiency prior to closeout. | |
| 29:9.1.5.17.10.3.20.10 | SECTION 4041.50
| 4041.50 Closeout of plan. | |
| 29:9.1.5.17.10.3.20.11 | SECTION 4041.51
| 4041.51 Disclosure of information by plan administrator in distress termination. | |
| 29:9.1.5.17.11 | PART 4041A
| PART 4041A - TERMINATION OF MULTIEMPLOYER PLANS | |
| 29:9.1.5.17.11.1 | SUBPART A
| Subpart A - General Provisions | |
| 29:9.1.5.17.11.1.20.1 | SECTION 4041A.1
| 4041A.1 Purpose and scope. | |
| 29:9.1.5.17.11.1.20.2 | SECTION 4041A.2
| 4041A.2 Definitions. | |
| 29:9.1.5.17.11.1.20.3 | SECTION 4041A.3
| 4041A.3 Method and date of filing; where to file; computation of time; issuances to third parties. | |
| 29:9.1.5.17.11.2 | SUBPART B
| Subpart B - Notice of Termination | |
| 29:9.1.5.17.11.2.20.1 | SECTION 4041A.11
| 4041A.11 Requirement of notice. | |
| 29:9.1.5.17.11.2.20.2 | SECTION 4041A.12
| 4041A.12 Contents of notice. | |
| 29:9.1.5.17.11.3 | SUBPART C
| Subpart C - Plan Sponsor Duties | |
| 29:9.1.5.17.11.3.20.1 | SECTION 4041A.21
| 4041A.21 General rule. | |
| 29:9.1.5.17.11.3.20.2 | SECTION 4041A.22
| 4041A.22 Payment of benefits. | |
| 29:9.1.5.17.11.3.20.3 | SECTION 4041A.23
| 4041A.23 Withdrawal liability. | |
| 29:9.1.5.17.11.3.20.4 | SECTION 4041A.24
| 4041A.24 Plan valuations and monitoring. | |
| 29:9.1.5.17.11.3.20.5 | SECTION 4041A.25
| 4041A.25 Periodic determinations of plan solvency. | |
| 29:9.1.5.17.11.3.20.6 | SECTION 4041A.26
| 4041A.26 Financial assistance. | |
| 29:9.1.5.17.11.3.20.7 | SECTION 4041A.27
| 4041A.27 PBGC approval to pay benefits not otherwise permitted. | |
| 29:9.1.5.17.11.4 | SUBPART D
| Subpart D - Closeout of Sufficient Plans | |
| 29:9.1.5.17.11.4.20.1 | SECTION 4041A.41
| 4041A.41 General rule. | |
| 29:9.1.5.17.11.4.20.2 | SECTION 4041A.42
| 4041A.42 Method of distribution. | |
| 29:9.1.5.17.11.4.20.3 | SECTION 4041A.43
| 4041A.43 Benefit forms. | |
| 29:9.1.5.17.11.4.20.4 | SECTION 4041A.44
| 4041A.44 Cessation of withdrawal liability. | |
| 29:9.1.5.17.12 | PART 4042
| PART 4042 - SINGLE-EMPLOYER PLAN TERMINATION INITIATED BY PBGC | |
| 29:9.1.5.17.12.1 | SUBPART A
| Subpart A - General Provisions | |
| 29:9.1.5.17.12.1.20.1 | SECTION 4042.1
| 4042.1 Purpose and scope. | |
| 29:9.1.5.17.12.1.20.2 | SECTION 4042.2
| 4042.2 Definitions. | |
| 29:9.1.5.17.12.1.20.3 | SECTION 4042.3
| 4042.3 Issuance rules. | |
| 29:9.1.5.17.12.2 | SUBPART B
| Subpart B [Reserved] | |
| 29:9.1.5.17.12.3 | SUBPART C
| Subpart C - Disclosure | |
| 29:9.1.5.17.12.3.20.1 | SECTION 4042.4
| 4042.4 Disclosure of information by plan administrator or plan sponsor. | |
| 29:9.1.5.17.12.3.20.2 | SECTION 4042.5
| 4042.5 Disclosure of administrative record by PBGC. | |
| 29:9.1.5.17.13 | PART 4043
| PART 4043 - REPORTABLE EVENTS AND CERTAIN OTHER NOTIFICATION REQUIREMENTS | |
| 29:9.1.5.17.13.1 | SUBPART A
| Subpart A - General Provisions | |
| 29:9.1.5.17.13.1.20.1 | SECTION 4043.1
| 4043.1 Purpose and scope. | |
| 29:9.1.5.17.13.1.20.2 | SECTION 4043.2
| 4043.2 Definitions. | |
| 29:9.1.5.17.13.1.20.3 | SECTION 4043.3
| 4043.3 Requirement of notice. | |
| 29:9.1.5.17.13.1.20.4 | SECTION 4043.4
| 4043.4 Waivers and extensions. | |
| 29:9.1.5.17.13.1.20.5 | SECTION 4043.5
| 4043.5 How and where to file. | |
| 29:9.1.5.17.13.1.20.6 | SECTION 4043.6
| 4043.6 Date of filing. | |
| 29:9.1.5.17.13.1.20.7 | SECTION 4043.7
| 4043.7 Computation of time. | |
| 29:9.1.5.17.13.1.20.8 | SECTION 4043.8
| 4043.8 Confidentiality. | |
| 29:9.1.5.17.13.1.20.9 | SECTION 4043.9
| 4043.9 Company low-default-risk safe harbor. | |
| 29:9.1.5.17.13.1.20.10 | SECTION 4043.10
| 4043.10 Well-funded plan safe harbor. | |
| 29:9.1.5.17.13.2 | SUBPART B
| Subpart B - Post-Event Notice of Reportable Events | |
| 29:9.1.5.17.13.2.20.1 | SECTION 4043.20
| 4043.20 Post-event filing obligation. | |
| 29:9.1.5.17.13.2.20.2 | SECTION 4043.21
| 4043.21 Tax disqualification and Title I noncompliance. | |
| 29:9.1.5.17.13.2.20.3 | SECTION 4043.22
| 4043.22 Amendment decreasing benefits payable. | |
| 29:9.1.5.17.13.2.20.4 | SECTION 4043.23
| 4043.23 Active participant reduction. | |
| 29:9.1.5.17.13.2.20.5 | SECTION 4043.24
| 4043.24 Termination or partial termination. | |
| 29:9.1.5.17.13.2.20.6 | SECTION 4043.25
| 4043.25 Failure to make required minimum funding payment. | |
| 29:9.1.5.17.13.2.20.7 | SECTION 4043.26
| 4043.26 Inability to pay benefits when due. | |
| 29:9.1.5.17.13.2.20.8 | SECTION 4043.27
| 4043.27 Distribution to a substantial owner. | |
| 29:9.1.5.17.13.2.20.9 | SECTION 4043.28
| 4043.28 Plan merger, consolidation or transfer. | |
| 29:9.1.5.17.13.2.20.10 | SECTION 4043.29
| 4043.29 Change in controlled group. | |
| 29:9.1.5.17.13.2.20.11 | SECTION 4043.30
| 4043.30 Liquidation. | |
| 29:9.1.5.17.13.2.20.12 | SECTION 4043.31
| 4043.31 Extraordinary dividend or stock redemption. | |
| 29:9.1.5.17.13.2.20.13 | SECTION 4043.32
| 4043.32 Transfer of benefit liabilities. | |
| 29:9.1.5.17.13.2.20.14 | SECTION 4043.33
| 4043.33 Application for minimum funding waiver. | |
| 29:9.1.5.17.13.2.20.15 | SECTION 4043.34
| 4043.34 Loan default. | |
| 29:9.1.5.17.13.2.20.16 | SECTION 4043.35
| 4043.35 Insolvency or similar settlement. | |
| 29:9.1.5.17.13.3 | SUBPART C
| Subpart C - Advance Notice of Reportable Events | |
| 29:9.1.5.17.13.3.20.1 | SECTION 4043.61
| 4043.61 Advance reporting filing obligation. | |
| 29:9.1.5.17.13.3.20.2 | SECTION 4043.62
| 4043.62 Change in contributing sponsor or controlled group. | |
| 29:9.1.5.17.13.3.20.3 | SECTION 4043.63
| 4043.63 Liquidation. | |
| 29:9.1.5.17.13.3.20.4 | SECTION 4043.64
| 4043.64 Extraordinary dividend or stock redemption. | |
| 29:9.1.5.17.13.3.20.5 | SECTION 4043.65
| 4043.65 Transfer of benefit liabilities. | |
| 29:9.1.5.17.13.3.20.6 | SECTION 4043.66
| 4043.66 Application for minimum funding waiver. | |
| 29:9.1.5.17.13.3.20.7 | SECTION 4043.67
| 4043.67 Loan default. | |
| 29:9.1.5.17.13.3.20.8 | SECTION 4043.68
| 4043.68 Insolvency or similar settlement. | |
| 29:9.1.5.17.13.4 | SUBPART D
| Subpart D - Notice of Failure To Make Required Contributions | |
| 29:9.1.5.17.13.4.20.1 | SECTION 4043.81
| 4043.81 PBGC Form 200, notice of failure to make required contributions; supplementary information. | |
| 29:9.1.5.17.14 | PART 4044
| PART 4044 - ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS | |
| 29:9.1.5.17.14.1 | SUBPART A
| Subpart A - Allocation of Assets | |
| 29:9.1.5.17.14.1.27 | SUBJGRP 27
| General Provisions | |
| 29:9.1.5.17.14.1.27.1 | SECTION 4044.1
| 4044.1 Purpose and scope. | |
| 29:9.1.5.17.14.1.27.2 | SECTION 4044.2
| 4044.2 Definitions. | |
| 29:9.1.5.17.14.1.27.3 | SECTION 4044.3
| 4044.3 General rule. | |
| 29:9.1.5.17.14.1.27.4 | SECTION 4044.4
| 4044.4 Violations. | |
| 29:9.1.5.17.14.1.28 | SUBJGRP 28
| Allocation of Assets To Benefit Categories | |
| 29:9.1.5.17.14.1.28.5 | SECTION 4044.10
| 4044.10 Manner of allocation. | |
| 29:9.1.5.17.14.1.28.6 | SECTION 4044.11
| 4044.11 Priority category 1 benefits. | |
| 29:9.1.5.17.14.1.28.7 | SECTION 4044.12
| 4044.12 Priority category 2 benefits. | |
| 29:9.1.5.17.14.1.28.8 | SECTION 4044.13
| 4044.13 Priority category 3 benefits. | |
| 29:9.1.5.17.14.1.28.9 | SECTION 4044.14
| 4044.14 Priority category 4 benefits. | |
| 29:9.1.5.17.14.1.28.10 | SECTION 4044.15
| 4044.15 Priority category 5 benefits. | |
| 29:9.1.5.17.14.1.28.11 | SECTION 4044.16
| 4044.16 Priority category 6 benefits. | |
| 29:9.1.5.17.14.1.28.12 | SECTION 4044.17
| 4044.17 Subclasses. | |
| 29:9.1.5.17.14.1.29 | SUBJGRP 29
| Allocation of Residual Assets | |
| 29:9.1.5.17.14.1.29.13 | SECTION 4044.30
| 4044.30 [Reserved] | |
| 29:9.1.5.17.14.2 | SUBPART B
| Subpart B - Valuation of Benefits and Assets | |
| 29:9.1.5.17.14.2.30 | SUBJGRP 30
| General Provisions | |
| 29:9.1.5.17.14.2.30.1 | SECTION 4044.41
| 4044.41 General valuation rules. | |
| 29:9.1.5.17.14.2.31 | SUBJGRP 31
| Trusteed Plans | |
| 29:9.1.5.17.14.2.31.2 | SECTION 4044.51
| 4044.51 Benefits to be valued. | |
| 29:9.1.5.17.14.2.31.3 | SECTION 4044.52
| 4044.52 Valuation of benefits. | |
| 29:9.1.5.17.14.2.31.4 | SECTION 4044.53
| 4044.53 Mortality assumptions. | |
| 29:9.1.5.17.14.2.31.5 | SECTION 4044.54
| 4044.54 [Reserved] | |
| 29:9.1.5.17.14.2.32 | SUBJGRP 32
| Expected Retirement Age | |
| 29:9.1.5.17.14.2.32.6 | SECTION 4044.55
| 4044.55 XRA when a participant must retire to receive a benefit. | |
| 29:9.1.5.17.14.2.32.7 | SECTION 4044.56
| 4044.56 XRA when a participant need not retire to receive a benefit. | |
| 29:9.1.5.17.14.2.32.8 | SECTION 4044.57
| 4044.57 Special rule for facility closing. | |
| 29:9.1.5.17.14.2.33 | SUBJGRP 33
| Non-Trusteed Plans | |
| 29:9.1.5.17.14.2.33.9 | SECTION 4044.71
| 4044.71 Valuation of annuity benefits. | |
| 29:9.1.5.17.14.2.33.10 | SECTION 4044.72
| 4044.72 Form of annuity to be valued. | |
| 29:9.1.5.17.14.2.33.11 | SECTION 4044.73
| 4044.73 Lump sums and other alternative forms of distribution in lieu of annuities. | |
| 29:9.1.5.17.14.2.33.12 | SECTION 4044.74
| 4044.74 Withdrawal of employee contributions. | |
| 29:9.1.5.17.14.2.33.13 | SECTION 4044.75
| 4044.75 Other lump sum benefits. | |
| 29:9.1.5.17.14.2.34.14.9 | APPENDIX Appendix A
| Appendix A to Part 4044 - Mortality Rate Tables | |
| 29:9.1.5.17.14.2.34.14.10 | APPENDIX Appendix B
| Appendix B to Part 4044 - Interest Rates Used To Value Benefits | |
| 29:9.1.5.17.14.2.34.14.11 | APPENDIX Appendix C
| Appendix C to Part 4044 - Loading Assumptions | |
| 29:9.1.5.17.14.2.34.14.12 | APPENDIX Appendix D
| Appendix D to Part 4044 - Tables Used To Determine Expected Retirement Age | |
| 29:9.1.5.17.15 | PART 4047
| PART 4047 - RESTORATION OF TERMINATING AND TERMINATED PLANS | |
| 29:9.1.5.17.15.0.34.1 | SECTION 4047.1
| 4047.1 Purpose and scope. | |
| 29:9.1.5.17.15.0.34.2 | SECTION 4047.2
| 4047.2 Definitions. | |
| 29:9.1.5.17.15.0.34.3 | SECTION 4047.3
| 4047.3 Funding of restored plan. | |
| 29:9.1.5.17.15.0.34.4 | SECTION 4047.4
| 4047.4 Payment of premiums. | |
| 29:9.1.5.17.15.0.34.5 | SECTION 4047.5
| 4047.5 Repayment of PBGC payments of guaranteed benefits. | |
| 29:9.1.5.17.16 | PART 4050
| PART 4050 - MISSING PARTICIPANTS | |
| 29:9.1.5.17.16.1 | SUBPART A
| Subpart A - Single-Employer Plans Covered by Title IV | |
| 29:9.1.5.17.16.1.34.1 | SECTION 4050.101
| 4050.101 Purpose and scope. | |
| 29:9.1.5.17.16.1.34.2 | SECTION 4050.102
| 4050.102 Definitions. | |
| 29:9.1.5.17.16.1.34.3 | SECTION 4050.103
| 4050.103 Duties of plan administrator. | |
| 29:9.1.5.17.16.1.34.4 | SECTION 4050.104
| 4050.104 Diligent search. | |
| 29:9.1.5.17.16.1.34.5 | SECTION 4050.105
| 4050.105 Filing with PBGC. | |
| 29:9.1.5.17.16.1.34.6 | SECTION 4050.106
| 4050.106 Missing participant benefits. | |
| 29:9.1.5.17.16.1.34.7 | SECTION 4050.107
| 4050.107 PBGC discretion. | |
| 29:9.1.5.17.16.2 | SUBPART B
| Subpart B - Defined Contribution Plans | |
| 29:9.1.5.17.16.2.34.1 | SECTION 4050.201
| 4050.201 Purpose and scope. | |
| 29:9.1.5.17.16.2.34.2 | SECTION 4050.202
| 4050.202 Definitions. | |
| 29:9.1.5.17.16.2.34.3 | SECTION 4050.203
| 4050.203 Options and duties of plan. | |
| 29:9.1.5.17.16.2.34.4 | SECTION 4050.204
| 4050.204 Diligent search. | |
| 29:9.1.5.17.16.2.34.5 | SECTION 4050.205
| 4050.205 Filing with PBGC. | |
| 29:9.1.5.17.16.2.34.6 | SECTION 4050.206
| 4050.206 Missing participant benefits. | |
| 29:9.1.5.17.16.2.34.7 | SECTION 4050.207
| 4050.207 PBGC discretion. | |
| 29:9.1.5.17.16.3 | SUBPART C
| Subpart C - Certain Defined Benefit Plans Not Covered by Title IV | |
| 29:9.1.5.17.16.3.34.1 | SECTION 4050.301
| 4050.301 Purpose and scope. | |
| 29:9.1.5.17.16.3.34.2 | SECTION 4050.302
| 4050.302 Definitions. | |
| 29:9.1.5.17.16.3.34.3 | SECTION 4050.303
| 4050.303 Options and duties of plan administrator. | |
| 29:9.1.5.17.16.3.34.4 | SECTION 4050.304
| 4050.304 Diligent search. | |
| 29:9.1.5.17.16.3.34.5 | SECTION 4050.305
| 4050.305 Filing with PBGC. | |
| 29:9.1.5.17.16.3.34.6 | SECTION 4050.306
| 4050.306 Missing participant benefits. | |
| 29:9.1.5.17.16.3.34.7 | SECTION 4050.307
| 4050.307 PBGC discretion. | |
| 29:9.1.5.17.16.4 | SUBPART D
| Subpart D - Multiemployer Plans Covered by Title IV | |
| 29:9.1.5.17.16.4.34.1 | SECTION 4050.401
| 4050.401 Purpose and scope. | |
| 29:9.1.5.17.16.4.34.2 | SECTION 4050.402
| 4050.402 Definitions. | |
| 29:9.1.5.17.16.4.34.3 | SECTION 4050.403
| 4050.403 Duties of plan sponsor. | |
| 29:9.1.5.17.16.4.34.4 | SECTION 4050.404
| 4050.404 Diligent search. | |
| 29:9.1.5.17.16.4.34.5 | SECTION 4050.405
| 4050.405 Filing with PBGC. | |
| 29:9.1.5.17.16.4.34.6 | SECTION 4050.406
| 4050.406 Missing participant benefits. | |
| 29:9.1.5.17.16.4.34.7 | SECTION 4050.407
| 4050.407 PBGC discretion. | |