federal_register: E6-9503

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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
E6-9503 Liability Pursuant to Section 4062(e) of ERISA Rule This rule provides a formula for computing liability under section 4063(b) of the Employee Retirement Income Security Act of 1974 ("ERISA") when there is a substantial cessation of operations by an employer as described by section 4062(e) of ERISA. That section provides, among other things, that when a section 4062(e) event occurs, liability arises under section 4063 of ERISA. However, the method described in section 4063 for determining liability is impracticable when applied to a section 4062(e) event. This rule, which is narrow in scope, provides a practicable and transparent formula for calculating employer liability when a section 4062(e) event occurs. This rulemaking is part of the PBGC's ongoing effort to streamline regulation and improve administration of the pension insurance program. 2006-06-16 2006 6 https://www.federalregister.gov/documents/2006/06/16/E6-9503/liability-pursuant-to-section-4062e-of-erisa https://www.govinfo.gov/content/pkg/FR-2006-06-16/pdf/E6-9503.pdf Pension Benefit Guaranty Corporation 405 This rule provides a formula for computing liability under section 4063(b) of the Employee Retirement Income Security Act of 1974 ("ERISA") when there is a substantial cessation of operations by an employer as described by section 4062(e) of ERISA.... 1212-AB03

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