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46 documents · 0.02sAllIRCERISAPBGCJoint Board
  1. 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. …
  2. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    is due and in the form in which it is due. A plan is not treated as being currently unable to pay benefits if its failure to pay is caused solely by— (i) A limitation under section 436 of the Code and section 206(g) of ERISA (dealing with funding-based limits on benefits and benefit accruals under single-employer plan…
  3. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …minat ion * * * insurance." S. Rep. No. 93-383, 93rd Cong., 1st Sess ., 81 (1973); H.R. Rep. No. 93-807, 93rd Cong. , 2d Se ss , 1 64- 5 ( 197 4) . S ee Ros e v . L ong Is la nd R. R. , 8 28 F .2 d 91 0 ( 2d C ir . 1 987 ); PBGC Op. Ltr. 75-44. There is no d efinitive statuto ry or re gulato ry definitio n of the te rm…
  4. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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…
  15. 29 C.F.R. § 4043.24(a) — Termination or partial termination.
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) Reportable event. A reportable event occurs when the Secretary of the Treasury determines that there has been a termination or partial termination of a plan within the meaning of section 411(d)(3) of the Code.
  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  19. 29 C.F.R. § 4067.1 — Cross-reference.
    PBGCRegulationsJan 1, 2017related by meaning
    Section 4062.8 of this chapter contains rules on deferred payment and other arrangements for satisfaction of liability to the PBGC after termination of single-employer plans.
  20. 29 C.F.R. § 4041.3(c)(5)(ii) — Computation of time; filing and issuance rules.
    PBGCRegulationsJan 1, 2017related by meaning
    (c)(5)(ii) (ii) Provide the notice in that common non-English language to those affected parties literate only in that language.