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Allocation of assets in single-employer plans
Restoration of terminating and terminated plans

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669

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Liability for termination of single-employer plans
Withdrawal liability; plans under multiple con-

681

trolled groups ........

686

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Liability on termination of single-employer plans
under multiple controlled groups

686

4065

SUBCHAPTER G-ANNUAL REPORTING REQUIREMENTS
Annual report

687

4203

4204

4206

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SUBCHAPTER H-ENFORCEMENT PROVISIONS
Recovery of liability for plan terminations
Lien for liability

688

688

SUBCHAPTER I-WITHDRAWAL LIABILITY FOR MULTIEMPLOYER PLANS

Extension of special withdrawal liability rules
Variances for sale of assets .....

Adjustment of liability for a withdrawal subse-
quent to a partial withdrawal ......

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Reduction or waiver of complete withdrawal liabil-
ity ......

698

4208

4211

Reduction or waiver of partial withdrawal liability
Allocating unfunded vested benefits to withdraw-
ing employer .....

707

714

4219

Notice, collection, and redetermination of with-
drawal liability

724

4220

4221

Procedures for PBGC approval of plan amendments
Arbitration of disputes in multiemployer plans

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735

SUBCHAPTER J-INSOLVENCY, REORGANIZATION, TERMINATION, AND OTHER RULES APPLICABLE TO MULTIEMPLOYER PLANS

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Financial assistance to multiemployer plans

Duties of plan sponsor following mass withdrawal

SUBCHAPTER K-INTERNAL AND ADMINISTRATIVE RULES AND

PROCEDURES

Examination and copying of Pension Benefit Guar-
anty Corporation records

Disclosure and amendment of records under the
Privacy Act

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4907

Enforcement of nondiscrimination on the basis of

handicap in programs or activities conducted by
the Pension Benefit Guaranty Corporation

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779

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781

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§§ 2616 & 2617, Subparts A 2617, Subpart B

2616, Subpart B

§§ 2670.4, 2673.1, 2673.4,

2675.1 & 2675.2

§§ 2673.2 & .3

2675, Subparts B & E 2615

2618, 2619 & 2620

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2629

Subchapter F-Liability

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2622 (except § 2622.9) [cross-references] (cross-references]

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Sec.

4001.1 Purpose and scope.

4001.2

Definitions.

4001.3 Trades or businesses under common control; controlled groups.

AUTHORITY: 29 U.S.C. 1301, 1302(b)(3).

SOURCE: 61 FR 34010, July 1, 1996, unless otherwise noted.

§4001.1 Purpose and scope.

This part contains definitions of certain terms used in this chapter and the regulations under which the PBGC makes various controlled group determinations.

84001.2 Definitions.

For purposes of this chapter (unless otherwise indicated or required by the context):

Affected party means, with respect to a plan

(1) Each participant in the plan;

(2) Each beneficiary of a deceased participant;

(3) Each alternate payee under an applicable qualified domestic relations order, as defined in section 206(d)(3) of ERISA;

(4) Each employee organization that currently represents any group of participants;

(5) For any group of participants not currently represented by an employee organization, the employee organization, if any, that last represented such group of participants within the 5-year period preceding issuance of the notice of intent to terminate; and

(6) the PBGC. If an affected party has designated, in writing, a person to receive a notice on behalf of the affected party, any reference to the affected party (in connection with the notice) shall be construed to refer to such per

son.

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