{"abstract":"This proposed rule would amend PBGC's regulations on allocation of assets and benefits payable in terminated single-employer plans to clarify the treatment of benefits resulting from a rollover distribution from a defined contribution plan or other qualified trust to a defined benefit plan, if the defined benefit plan was terminated and trusteed by PBGC. This proposed clarification of Title IV treatment of rollovers is part of PBGC's efforts to enhance retirement security by promoting lifetime income options.","action":"Proposed rule.","agencies":[{"raw_name":"PENSION BENEFIT GUARANTY CORPORATION","name":"Pension Benefit Guaranty Corporation","id":405,"url":"https://www.federalregister.gov/agencies/pension-benefit-guaranty-corporation","json_url":"https://www.federalregister.gov/api/v1/agencies/405","parent_id":null,"slug":"pension-benefit-guaranty-corporation"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/04/02/2014-07323.html","cfr_references":[{"chapter":null,"citation_url":null,"part":4001,"title":29},{"chapter":null,"citation_url":null,"part":4022,"title":29},{"chapter":null,"citation_url":null,"part":4044,"title":29}],"citation":"79 FR 18483","comment_url":null,"comments_close_on":"2014-06-02","correction_of":null,"corrections":[],"dates":"Comments must be submitted on or before June 2, 2014.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2014-07323","effective_on":null,"end_page":18489,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/04/02/2014-07323.xml","html_url":"https://www.federalregister.gov/documents/2014/04/02/2014-07323/title-iv-treatment-of-rollovers-from-defined-contribution-plans-to-defined-benefit-plans","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-07323?publication_date=2014-04-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-04-02/2014-07323/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":743,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-04-02/pdf/2014-07323.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-07323.pdf?1396356682","publication_date":"2014-04-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/04/02/2014-07323.txt","regulation_id_number_info":{"1212-AB23":{"issue":"201410","html_url":"https://www.federalregister.gov/regulations/1212-AB23/title-iv-treatment-of-rollovers-from-defined-contribution-plans-to-defined-benefit-plans","title":"Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201410&RIN=1212-AB23&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1212-AB23"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=PBGC_FRDOC_0001","supporting_documents_count":0,"docket_id":"PBGC_FRDOC_0001","regulation_id_number":null,"title":"Recently Posted PBGC Rules and Notices.","checked_regulationsdotgov_at":"2014-06-04T05:00:39Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18483,"subtype":null,"title":"Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans","toc_doc":"Treatment of Rollovers from Defined Contribution Plans to Defined Benefit Plans","toc_subject":null,"topics":["Pension insurance","Pensions"],"type":"Proposed Rule","volume":79}