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48 documents · 0.02sAllIRCERISAPBGCJoint Board
  1. 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)”. § …
  2. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  3. 29 C.F.R. § 4211.16(e) — Simplified methods for disregarding benefit reductions and benefit suspensions.
    PBGCRegulationsFeb 8, 2021related by meaning
    (e) (e) Example. The simplified framework using the static value method under § 4211.16(c)(2) for disregarding a benefit suspension is illustrated by the following example.
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. 29 C.F.R. § 4211.6(b) — Disregarding benefit reductions and benefit suspensions.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Simplified methods. See § 4211.16 for simplified methods for meeting the requirements of this section.
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. 29 C.F.R. § 4262.17(g) — Other provisions.
    PBGCRegulationsAug 8, 2022related by meaning
    (g) (g) If any provision in this part is held to be invalid or unenforceable by its terms, or as applied to any person or circumstance, or stayed pending further agency action, the provision will be construed so as to continue to give the maximum effect to the provision permitted by law, unless such holding will be one…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 86 FR 1256 — Methods for Computing Withdrawal Liability, Multiemployer Pension Reform Act of 2014
    PBGCFinal Rules (FR)Jan 8, 2021related by meaning
    plan contributions (for allocation fraction denominators) (12)x(13) $884,000 PART 4219—NOTICE, COLLECTION, AND REDETERMINATION OF WITHDRAWAL LIABILITY 28. The authority citation for part 4219 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3) and 1399(c)(6). 29. In § 4219.1: a. Amend paragraph (a) by adding …
  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
    aning of section 1563(b). 26 C. F.R. § 1.4 14(b)-1(a). Thus, the governing Treasury regulat ion under section 414(b) does not incorporate the "foreign corporation" exclusion of secti on 1563 (b)(2)(C). (That subsection excludes certai n foreign ent ities fr om con trolled grou p me mbe rship fo r purp oses o f filing c…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  16. ERISA § 4234(b) (29 U.S.C. § 1414) — Asset transfer rules
    PBGCCode / StatuteJan 6, 2025related by meaning
    (b) (b) Exemption of de minimis transfers The corporation shall prescribe regulations which exempt de minimis transfers of assets from the requirements of this part.
  17. PBGCCode / StatuteJan 6, 2025related by meaning
    (b) (b) Amendment of plan for reduction of amount of unfunded vested benefits allocable to employer withdrawn from plan A plan may be amended to provide for the reduction of the amount determined under section 1391 of this title by not more than the greater of— reduced by the amount, if any, by which the amount determi…
  18. ERISA § 4002(g) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (g) (g) Exemption from taxation (g)(1) (1) The corporation, its property, its franchise, capital, reserves, surplus, and its income (including, but not limited to, any income of any fund established under section 1305 of this title), shall be exempt from all taxation now or hereafter imposed by the United States (other…
  19. 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…
  20. 29 C.F.R. § 4211.2 — Definitions.
    PBGCRegulationsFeb 8, 2021related by meaning
    whose obligation to contribute has not been assumed by a successor employer within the meaning of section 4204 of ERISA. A temporary suspension of contributions, including a suspension described in section 4218(2) of ERISA, is not considered a discontinuance of contributions.