Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
58 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    ting to such a determi nati on should be di rected t o the Department of Labor or t he Int ernal Revenue Service , respe ctively. Charles Korb Manager Processing and Technical Assistance [*30] Branch
  2. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    nwarranted invasion of personal privacy (in which case PBGC will explain in writing the justification for the deletion)— (1) Adjudication proceedings. Final opinions, orders, and (except to the extent that an exemption provided by FOIA must be asserted in the public interest to prevent a clearly unwarranted invasion of…
  3. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    …the Federal Claims Collection Standards (FCCS)? 4903.4 What rules apply for purposes of filing with PBGC, determining dates of filings, and computation of time? Subpart B—Procedures To Collect Debts Owed to PBGC 4903.5 What notice will PBGC send to a debtor when collecting a debt owed to PBGC? 4903.6 How will PBGC add …
  4. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010★ strong match
    ill PBGC allow a debtor to pay a debt owed to PBGC in installments instead of a lump sum? 4903.8 When will PBGC compromise a debt owed to PBGC? 4903.9 When will PBGC suspend or terminate debt collection on a debt owed to PBGC? 4903.10 When will PBGC transfer a debt owed to PBGC to the Treasury Department's Financial Ma…
  5. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    olicy and interpretations affecting a member of the public which have been adopted by PBGC and which have not been published in the Federal Register ; (3) Staff manuals and instructions. Administrative staff manuals and instructions to staff issued by PBGC that affect any member of the public; (4) Frequently requested …
  6. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997related by meaning
    k controlled group li abil it y un der ERISA was intended to have extraterritorial app lication, and that this is clear from the relevant statutes. In original s ection 4001(b) of ER ISA (now section 4001(b )(1)), Congress aut hor iz ed PB GC to pro mulga te regulations governi ng the t reat men t of enti ties under co…
  7. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
    IRCCourt RulingsDec 11, 2003
    …t Docket No. 16032-95. Filed December 11, 2003. P has been continuously incarcerated since June 17, 1988. For P’s 1988 taxable year, R (1) determined a tax deficiency based upon amounts reported on information returns as having been paid to P during that year, (2) imposed the 10-percent additional tax under sec. 72(t)(…
  8. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021★ strong match
    …o be connected to 202-229-4040. FOR FURTHER INFORMATION CONTACT: Daniel S. Liebman ( liebman.daniel@pbgc.gov; 202-229-6510) Deputy General Counsel, Program Law and Policy Department, Hilary Duke ( duke.hilary@pbgc.gov; 202-229-3839), Assistant General Counsel for Regulatory Affairs, or Stephanie Cibinic ( cibinic.steph…
  9. PBGCPBGC Opinion LettersJul 8, 1996★ strong match
    ….. " There is no defini tive statut ory or regulatory def initi on of a governmental [*4] plan, but PBGC has consi dered a number of rel evant f actors, incl uding (i ) wheth er the plan or t he plan spon sor is co ntrolled by a go vernm ental en tity, (ii) whether the off icers or members of t he plan s ponsor repres …
  10. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002★ strong match
    …tute – granting funding relief – would be overturned as exceeding our statutory authority. I ndeed, PBGC's internal deliberations about what grounds mig ht justify restoration produce d strong concerns that the agency "could be criticized for using termination followed by a restoration with a RPSO as a way to dilute th…
  11. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994related by meaning
    reting E RIS A § 4 03( c). W e understand that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury has propose d regu lat ions on th is subje ct. Prop. Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir views o n this issue. I hope this…
  12. DOL Office of Administrative Law Judges — U.S. DEPARTMENT OF LABOR, PENSION AND WELFARE BENEFITS ADMINISTRATION v. RICHARD L. SMITH and SMITH ADMINISTRATORS
    ERISACourt RulingsJan 20, 1998
    …Loan No. 1310001. Ex. C23. 10CD No. 11813-17572 was outstanding from October 13, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C10. 11CD No. 11813-17579 was outstanding from October 19, 1987 to January 1, 1988 at an annual interest rate of 7.00%. Ex. C26. 12CD No. 11813-17578 was outstanding from Oct…
  13. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993related by meaning
    …ity. >4225( b)> >4225( d)> OP INI ON : We write in response to yo ur inquiry. You ask whet her t he PBGC adheres to t he i nter pret ati on of s ecti on 4225 of the Emp loy ee Re ti reme nt Inc ome Securit y Act of 1974 ("ERISA"), as amended by th e Multiempl oyer Pensi on Plan Amendm ent s Act of 1980 ("M PPA A"), set…
  14. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022★ strong match
    …ecommunications relay services. FOR FURTHER INFORMATION CONTACT: Daniel S. Liebman ( liebman.daniel@pbgc.gov; 202-229-6510), Deputy General Counsel, Program Law and Policy Department, Hilary Duke ( duke.hilary@pbgc.gov; 202-229-3839), Assistant General Counsel for Regulatory Affairs, or Stephanie Cibinic ( cibinic.step…
  15. 109 T.C. No. 9 — Square D Company and Subsidiaries v. Commissioner
    IRCCourt RulingsOct 9, 1997
    as in fact only $7,992,215. The deductible contribution amount for the 1988 plan year was $13,243,405. 5 During the 1988 year, $4,092,000 was paid for PRMB's. Accordingly, the increase in the required reserve at the 1988 plan yearend is $9,151,405 ($13,243,405 less $4,092,000). Consequently, the total reserve balance s…
  16. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    PBGCPBGC Opinion LettersAug 2, 1994★ strong match
    …n 1986 and 1988, in a ccordan ce wi th ERISA § § 4209(c) and 4219(c )(1) (D) and pa rt 2648 of t he PBGC's r egul ati on s . As you are aw are, s ecti on 4221 of ERISA provides tha t dis putes bet ween a plan spons or and a n empl oyer on iss ues concerning
  17. 85 FR 72846 — Financial Factors in Selecting Plan Investments
    ERISAFinal Rules (FR)Nov 13, 2020
    …in the context of specific questions submitted by stakeholders since the 1980s. See, e.g., DOL Inf. Ltr to George Cox (Jan. 16, 1981); DOL Adv. Op. to Theodore R. Groom (Jan. 16, 1981); DOL Adv. Op. to Daniel E. O'Sullivan, Union Labor Life Ins. Co (Aug. 2, 1982); Ltr from Ass't Sec. Dennis Kass to Sen. Howard Metzenbu…
  18. PBGCPBGC Opinion LettersJun 27, 1996related by meaning
    …ual in cha racter . PB GC Op inion L etter 79 -12. In thi s cas e, t he Company 's owner s meet the PBGC's cr it eri a for prof essi onals . They have a dvance d de grees in economics and accounting, have extensive work and teaching experi ence in those fi elds, and have p ublishe d article s in thos e fi elds . They c…
  19. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 06/01/1987 07/01/1987 7.50 07/01/1987 10/01/1987 7.75 10/01/1987 11/01/1987 8.00 11/01/1987 03/01/1988 8.25 03/01/1988 04/01/1988 8.00 04/01/1988 06/01/1988 7.75 06/01/1988 09/01/1988 8.00 09/01/1988 11/01/1988 8.25 11/01/1988 04/01/1989 7.75 04/01/1989 06/01/1989 8.00 06/01/1989 08/01/1989 7.75 08/01/1989 09/01/1989…
  20. PBGC Op. Ltr. 1992-4 — Withdrawal liability
    PBGCPBGC Opinion LettersJun 18, 1992related by meaning
    ion 4204 a nd th e PBGC's r egul ati on on Vari ances for Sale of Asse ts is subje ct to the d ispute re solutio n pro ced ures o f section 422 1. If you ha ve any fu rther q uestion s regar ding this matter, yo u may c all De bor ah C . M urph y of this off ice at 202- 778- 885 0. Carol Connor Flowe Ge neral C ouns el