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Go to 125 T.C. 14 (not yet in the library — opens the official source)
56 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    23. Amend § 4043.62 by revising the section heading and paragraph (a) to read as follows: § 4043.62 Change in controlled group. (a) Reportable event. Advance notice is required for a change in a plan's controlled group, as described in § 4043.29(a). * * * * * PART 4044—ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS 24.…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    (3), 1413. 40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows: § 4233.3 Application filing requirements. * * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
  3. 76 FR 34590 — Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes; Guaranteed Benefits; Allocation of Plan Assets; Pension Protection Act of 2006
    PBGCFinal Rules (FR)Jun 14, 2011
    … of these participants.) (A) Participant A's maximum guaranteeable monthly benefit is $3,759.53 [$4,125.00 × .93 (7% reduction for a benefit starting at age 64) × .98 (2% reduction for a certain-and-continuous annuity with 4 years remaining in the certain period)]. (B) Participant B's maximum guaranteeable monthly bene…
  4. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …shed in the Social Security Disability Insurance Program Disabled Worker Experience Actuarial Study 125, a study providing “extensive information on recent actual [Social Security Disability Insurance] disabled worker experience.” [24] The mortality rates for Social Security disabled participants comprise two tables: T…
  5. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …shed in the Social Security Disability Insurance Program Disabled Worker Experience Actuarial Study 125, a study providing “extensive information on recent actual [Social Security Disability Insurance] disabled worker experience.” [22] The proposed mortality rates comprise two tables: Table 12 for Social Security disab…
  6. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021★ strong match
    …,000 $45,000 (6) (7)(ii) Sum of unadjusted contributions for proxy employers by rate history group $125,000 $45,000 (7) (7) Adjustment factor by rate history group (4)/(6) 0.868 0.933 (8) (7) Total actual contributions by rate history group $740,000 $240,000 (9) (7) Adjusted contributions by rate history group (7)x(8) …
  7. 29 C.F.R. § 4022.23(g)(2)(ii) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …le monthly benefit for Participants A, B, and D and for the spouse of Participant C based on the $4,125.00 amount determined under § 4022.22(a)(2) for 2007. (The gross-income-based limitation in § 4022.22(a)(1) does not apply to any of these participants.) (g)(2)(ii)(A) (A) Participant A's maximum guaranteeable monthly…
  8. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …year and that the total annual burden of the collection of information will be about 816 hours and $125,000.[43] Comments on the paperwork provisions under this proposed rule should be sent to the Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Pension Benefit …
  9. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 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…
  14. 29 C.F.R. § 4022.22(b) — Maximum guaranteeable benefit.
    PBGCRegulationsJan 1, 2017
    …' maximum guaranteeable benefits based on the amount determined under paragraph (a)(2) for 2007 ($4,125.00 as a straight-life annuity starting at age 65).
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 29 C.F.R. § 4022.63(e)(1)(ii)(B) — Estimated asset-funded benefit.
    PBGCRegulationsJul 8, 2024
    …or and denominator is the salary percentage, the amount of the estimated asset-funded benefit is $1,125 (0.015/0.020 × $1,500) per month. This amount is less than the estimated guaranteed benefit of $1,350 per month. Therefore, in accordance with § 4022.61(d), the benefit payable to the participant is $1,350 per month.
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. ERISA § 4225(a)(2) (29 U.S.C. § 1405) — Limitation on withdrawal liability
    PBGCCode / StatuteJan 6, 2017
    …ent of the amount in excess of $20,000,000. More than $22,500,000, but not more than $25,000,000 $9,125,000, plus 70 percent of the amount in excess of $22,500,000. More than $25,000,000 $10,875,000, plus 80 percent of the amount in excess of $25,000,000.
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]