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Go to Treas. Reg. § 1.989(a)-1 (not yet in the library — opens the official source)
75 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025★ strong match
    benefit plans Penalties Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Penalties Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025★ strong match
    …edure Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4007 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4010 Employee benefit plans Pension insurance Reportin…
  3. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    …)(I) of ERISA for certain small employers.” Annual Financial and Actuarial Information Reporting—29 CFR Part 4010 and Reportable Events—29 CFR Part 4043 Under PBGC's regulation on Annual Financial and Actuarial Information Reporting (29 CFR part 4010, “4010 regulation”), PBGC is correcting a reference in § 4010.10(b). …
  4. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015★ strong match
    …l burden of the collection of information will be about 990 hours and $146,406. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  5. 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.
  6. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4041A Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4043 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part…
  7. 29 C.F.R. § 4000.14(a) — What is the safe-harbor method for providing an issuance by electronic media?
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) In general. Except as otherwise provided by applicable law, rule or regulation, you satisfy the requirements of § 4000.13 if you follow the methods described at paragraph (b) of this section when providing an issuance by electronic media to any person described in paragraph (c) or (d) of this section.
  8. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance 29 CFR Part 4043 Employee benefit plans Pension insurance Reportin…
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020
    …lace existing language and therefore would not create additional filing burden. List of Subjects 29 CFR Part 4001 Business and industry Organization and functions (Government agencies) Pension insurance Pensions Small businesses 29 CFR Part 4006 Employee benefit plans Pension insurance 29 CFR Part 4010 Pension insuranc…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 82 FR 60800 — Missing Participants
    PBGCFinal Rules (FR)Dec 22, 2017
    …-house hours is about $24,000. Total paperwork burden is estimated at $646,000. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  13. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    … of information technology,e.g., permitting electronic submission of responses. List of Subjects 29 CFR Part 4000 Employee benefit plans Pension insurance Pensions Reporting and recordkeeping requirements 29 CFR Part 4001 Employee benefit plans Pension insurance Pensions 29 CFR Part 4003 Administrative practice and pro…
  14. PBGC Op. Ltr. 1993-1 — Payment of premiums
    PBGCPBGC Opinion LettersFeb 16, 1993
    … the su rplus. PB GC explic itly addr essed your situa tion in the prea mble to PB GC 's July 10, 1 989 , amen dme nt to 29 C.F.R . § 261 0, stating: A number of plan professionals have asked the PBGC whe ther it is necessary for a p lan to d istribute e xcess a ssets in order for the premi um obligat ion to ce ase acc…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCPBGC Opinion LettersMay 20, 1998
    … provide r ecreati onal f acil iti es for the publ ic. Mo re to the p oint is R ev. R ul. 89- 49, 1 989- 1 C.B. 117, n11 i n wh ich th e IRS ruled that a pl an sponsored by a non- pro fit com pan y that co ntracte d to p rovid e volu nteer fire -fighting serv ices to se veral m unicip alities was n ot a government al p…
  17. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  18. PBGCPBGC Opinion LettersJul 8, 1996
    …ISA Op inion L etter 90 -09 (A pril 25 , 1 990) , ERISA Opi ni on Let te r 8 9- 16 ( Aug us t 4 , 1 989 ), Rev . R ul . 8 9- 49, 198 9- 1 C. B. 1 17, an d Re v. Rul . 5 7- 128 , 1 957 -1 C. B. 311 . As the IRS has indi c ated, t he mere sat isf acti on of one or al l of t hese f actors is not necessa ril y deter minati…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    9, 3720A; 5 CFR part 550, subpart K; 31 CFR part 285; 31 CFR parts 900-904. Subpart A—General Provisions § 4903.1 What definitions apply to this part? The following terms are defined in § 4001.2 of this chapter: Code, PBGC, and Person. In addition, for purposes of this part: Administrative offset or offset means withho…