federal_register: 2014-27826

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2014-27826 Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans Rule In April 2014, PBGC proposed to amend its regulations to clarify the treatment of benefits resulting from a rollover distribution from a defined contribution plan to a defined benefit plan, if the defined benefit plan was terminated and trusteed by PBGC. Under the proposal, a benefit resulting from rollover amounts generally would not be subject to PBGC's maximum guaranteeable benefit or phase- in limitations and would be in the second highest priority category of benefits in the allocation of assets. PBGC is now finalizing that proposal. Except for making minor clarifications suggested by commenters, the final regulation is the same as the proposed regulation. This rulemaking is part of PBGC's efforts to enhance retirement security by promoting lifetime income options. 2014-11-25 2014 11 https://www.federalregister.gov/documents/2014/11/25/2014-27826/title-iv-treatment-of-rollovers-from-defined-contribution-plans-to-defined-benefit-plans https://www.govinfo.gov/content/pkg/FR-2014-11-25/pdf/2014-27826.pdf Pension Benefit Guaranty Corporation 405 In April 2014, PBGC proposed to amend its regulations to clarify the treatment of benefits resulting from a rollover distribution from a defined contribution plan to a defined benefit plan, if the defined benefit plan was terminated and trusteed by...  

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