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45 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. ERISA § 4003(e)(3) (29 U.S.C. § 1303) — Operation of corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e)(3) (3) The district courts of the United States shall have jurisdiction of actions brought by the corporation under this subchapter without regard to the amount in controversy in any such action. (e)(4) (4) Repealed. Pub. L. 98–620, title IV, §402(33), Nov. 8, 1984, 98 Stat. 3360. (e)(5) (5) In any action brought u…
  2. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    t-rate premiums on behalf of the large plan participants. These results are inconsistent with the intent of the special rule and de minimis exception. The final rule, like the proposed, clarifies that the special rule in paragraph (e) of § 4006.5 applies in the case of a beginning-of-year merger where a large plan is m…
  3. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    as to t he ot her f actor s not ed by t he IRS i s compar able to t he evi dence i n th at c ase. n12 n11 Unlike Rev. Rules 57- 128 and 65-196, supra, Rev. Ru l. 89-148 wa s i ssu ed under sect ion 414( d) of the Code and is t he publi shed posit ion of t he IRS wit h respect to th is ERISA-corr elat ed secti on of th …
  4. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    ebtor's spouse may claim his or her share of a joint income tax refund by filing Form 8379 with the Internal Revenue Service (see http://www.irs.gov); (14) How the debtor may exercise other rights and remedies, if any, available to the debtor under statutory or regulatory authority under which the debt arose. (15) That…
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 29 C.F.R. § 4022.28(b) — Effect of tax disqualification.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Exceptions. The restriction on the guarantee of benefits set forth in paragraph (a) of this section shall not apply if: (b)(1) (1) The Secretary of the Treasury or his delegate issues a notice stating that the original notice referred to in paragraph (a) of this section was erroneous; (b)(2) (2) The Secretary o…
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  12. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997related by meaning
    ed to dome stic entities. The PBG C regulat ions provi de that two or more tr ades or busi nesses will be consider ed under commo n control (and hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,' as de fined in regulati ons prescri bed under sect ion 414( c) of th…
  16. ERISA § 4221(f) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f) (f) Procedures applicable to certain disputes (f)(1) (1) In general .—If— then the person against which the withdrawal liability is assessed based solely on the application of section 1392(c) of this title may elect to use the special rule under paragraph (2) in applying subsection (d) of this section and section 1…
  17. 29 C.F.R. § 4041.41(e) — Requirements for a distress termination.
    PBGCRegulationsJan 1, 2017related by meaning
    (e) (e) Non-recognition of certain actions. If the PBGC finds that a person undertook any action or failed to act for the principal purpose of satisfying any of the distress criteria contained in paragraph (c) of this section, rather than for a reasonable business purpose, the PBGC will disregard such act or failure to…
  18. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 29 C.F.R. § 4071.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    This part specifies the maximum daily amount of penalties that may be assessed by the PBGC under ERISA section 4071 for certain failures to provide notices or other material information, as such amount has been adjusted to account for inflation pursuant to the Federal Civil Monetary Penalty Inflation Adjustment Act of …
  20. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021related by meaning
    nly on a prospective basis and that the final rule should provide a safe harbor for plans that may have interpreted Technical Update 10-3 differently. PBGC agrees that Technical Update 10-3 did not specifically address how adjustments for the de minimis reduction and the 20-year cap on payments should be applied. PBGC …