Brief Case
Pension Resource

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:
Go to 112 T.C. 19 (not yet in the library — opens the official source)
57 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  2. 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 …
  3. PBGCRegulationsJan 1, 2017★ strong match
    [Reserved]
  4. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993related by meaning
    Pension Benefit Guaranty Corporation 93-3 October 14, 1993 RE FE RE NC E: [*1] 4 225 Limitatio n on W ithdraw al Liab ility. 422 5(a) Limitatio n on W ithdraw al Liab ility. Sale of A ssets. Lim itation o n W ithdraw al Liab ility. >4225( b)> >4225( d)> OP INI ON : We write in response to yo ur inquiry. You ask whet he…
  5. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
  6. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …181 0.49181 0.45139 0.45139 110 0.50000 0.50000 0.46673 0.46673 111 0.50000 0.50000 0.48120 0.48120 112 0.50000 0.50000 0.49477 0.49477 113 0.50000 0.50000 0.50000 0.50000 114 0.50000 0.50000 0.50000 0.50000 115 0.50000 0.50000 0.50000 0.50000 116 0.50000 0.50000 0.50000 0.50000 117 0.50000 0.50000 0.50000 0.50000 118 …
  7. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
  8. 29 C.F.R. § 4044.53(c)(5) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    … 0.03853 0.06401 85 0.06285 0.08946 0.04808 0.07132 86 0.07698 0.10032 0.05955 0.07954 87 0.09346 0.11248 0.07293 0.08879 88 0.11229 0.12600 0.08822 0.09936 89 0.13348 0.14088 0.10542 0.11124 90 0.15703 0.15703 0.12453 0.12453 91 0.17401 0.17401 0.13818 0.13818 92 0.19151 0.19151 0.15250 0.15250 93 0.20936 0.20936 0.16…
  9. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …esident signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. No. 112-141) and the Bipartisan Budget Act of 2013 (BBA 2013) (Pub. L. No. 113-67). MAP-21 and BBA 2013 included provisions about PBGC premiums that, without the need for implementing action by PBGC, have already become effe…
  10. 90 FR 59972 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 23, 2025
    …3 68 0.00928 0.00916 0.00904 69 0.01034 0.01021 0.01008 ( printed page 59975) 70 0.01155 0.01141 0.01127 71 0.01294 0.01278 0.01262 72 0.01452 0.01435 0.01417 73 0.01631 0.01611 0.01592 74 0.01837 0.01815 0.01794 75 0.02073 0.02049 0.02025 76 0.02345 0.02317 0.02291 77 0.02656 0.02626 0.02596 78 0.03012 0.02979 0.02945…
  11. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
  12. 89 FR 104040 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age; Missing Participants Mortality Assumption
    PBGCFinal Rules (FR)Dec 20, 2024
    …107 0.43080 0.42999 108 0.44743 0.44667 109 0.46339 0.46271 110 0.47628 0.47568 111 0.48468 0.48417 112 0.49268 0.49226
  13. 29 C.F.R. § 4907.103(4) — Definitions.
    PBGCRegulationsJan 1, 2017
    …his part by § 4907.140. Section 504 means section 504 of the Rehabilitation Act of 1973 (Pub. L. 93-112, 87 Stat. 394 (29 U.S.C. 794)), as amended by the Rehabilitation Act Amendments of 1974 (Pub. L. 93-516, 88 Stat. 1617), and the Rehabilitation, Comprehensive Services, and Developmental Disabilities Amendments of 19…
  14. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  15. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    … 0.03853 0.06401 85 0.06285 0.08946 0.04808 0.07132 86 0.07698 0.10032 0.05955 0.07954 87 0.09346 0.11248 0.07293 0.08879 88 0.11229 0.12600 0.08822 0.09936 89 0.13348 0.14088 0.10542 0.11124 90 0.15703 0.15703 0.12453 0.12453 91 0.17401 0.17401 0.13818 0.13818 92 0.19151 0.19151 0.15250 0.15250 93 0.20936 0.20936 0.16…
  16. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …e President signed into law the Moving Ahead for Progress in the 21st Century Act (MAP-21) (Pub. L. 112-141). MAP-21 included provisions about PBGC premiums that, without the need for implementing action by PBGC, have already become effective.[29] PBGC proposes to amend the premium rates regulation in accordance with M…
  19. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018
    …n was created in 2012 by the Moving Ahead for Progress in the 21st Century Act (MAP-21), Public Law 112-141 (126 Stat. 405 (2012)). See
  20. 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…