{"abstract":"The Pension Benefit Guaranty Corporation (PBGC) published a final rule in the Federal Register on July 8, 2022, concerning the requirements for special financial assistance applications and related restrictions and conditions pursuant to the American Rescue Plan (ARP) Act of 2021, and provided a 30-day comment period on the condition requiring a phased recognition of special financial assistance in a plan's determination of withdrawal liability. PBGC is amending its special financial assistance regulation to add an exception process for the conditions relating to withdrawal liability.","action":"Final rule; response to comments.","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/2023/01/26/2023-01415.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"4262","title":29}],"citation":"88 FR 4900","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This final rule is effective on January 26, 2023.","disposition_notes":null,"docket_ids":[],"dockets":[{"supporting_documents":[],"agency_name":"PBGC","documents":[{"comment_count":0,"comment_start_date":"2023-01-26","updated_at":"2023-02-24T19:52:02.004-05:00","comment_url":"https://www.regulations.gov/commenton/PBGC-2022-0004-0009","allow_late_comments":null,"id":"PBGC-2022-0004-0009","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"PBGC-2022-0004","title":"Special Financial Assistance by PBGC"}],"document_number":"2023-01415","effective_on":"2023-01-26","end_page":4906,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/01/26/2023-01415.xml","html_url":"https://www.federalregister.gov/documents/2023/01/26/2023-01415/special-financial-assistance-by-pbgc-withdrawal-liability-condition-exception","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-01415?publication_date=2023-01-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-01-26/2023-01415/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":2007,"last_updated":"2026-10-25 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-01-26/pdf/2023-01415.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-01415.pdf?1674654318","publication_date":"2023-01-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/01/26/2023-01415.txt","regulation_id_number_info":{"1212-AB53":{"issue":"202210","html_url":"https://www.federalregister.gov/regulations/1212-AB53/special-financial-assistance-by-pbgc","title":"Special Financial Assistance by PBGC","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202210&RIN=1212-AB53&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1212-AB53"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1212-AB53/special-financial-assistance-by-pbgc","title":"Special Financial Assistance by PBGC"},"comments_count":0,"agency_id":"PBGC","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=PBGC-2022-0004","supporting_documents_count":0,"docket_id":"PBGC-2022-0004","document_id":"PBGC-2022-0004-0009","regulation_id_number":"1212-AB53","title":"Special Financial Assistance by PBGC","checked_regulationsdotgov_at":"2023-02-25T00:52:01Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":4900,"subtype":null,"title":"Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception","toc_doc":"Special Financial Assistance Withdrawal Liability Condition Exception","toc_subject":null,"topics":["Employee benefit plans","Pension insurance","Pensions","Reporting and recordkeeping requirements"],"type":"Rule","volume":88}