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35 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    es that the other two alternatives provide a sufficient threshold. The change would apply to both post-event and advance notices. Back to Citation 27.  PBGC can obtain bankruptcy filings directly, so a separate PBGC report is unnecessary. For this reason, PBGC proposes to revise the reportable event covering bankruptcy…
  2. 80 FR 54980 — Reportable Events and Certain Other Notification Requirements
    PBGCFinal Rules (FR)Sep 11, 2015related by meaning
    f Assets). The requirement is only to disclose the completion of an acquisition or disposition of a significant amount of assets. Back to Citation 34.  Although such events may be disclosed in quarterly or annual SEC reports in financial statements, the disclosure would not be timely or provide adequate information for…
  3. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    te for any affected party, file with PBGC a post-distribution certification (PBGC Form 501), completed in accordance with the instructions thereto; or (2)(i) Within 30 days after the last distribution date for any affected party, certify to PBGC, in the manner prescribed in the instructions to PBGC Form 501, that the p…
  4. 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
    …n of the Internal Revenue Code defining “earned income”; the definition has been moved from section 911(b) to section 911(d)(2) of the Code since PBGC's original regulation was adopted.
  5. 29 C.F.R. § 4902.11(a) — Specific exemptions: Office of Inspector General Investigative File System.
    PBGCRegulationsJan 6, 2025related by meaning
    (a) (a) Criminal Law Enforcement (a)(1) (1) Exemption. Under the authority granted by 5 U.S.C. 552a(j)(2), PBGC hereby exempts the system of records entitled “PBGC-17, Office of Inspector General Investigative File System” from the provisions of 5 U.S.C. 552a (c)(3), (c)(4), (d)(1) through (4), (e)(1) through (3), (e)(…
  6. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    ns read as follows: § 4901.24 Special rules for trade secrets and confidential commercial or financial information submitted to PBGC. (a) Application. To the extent permitted by law, this section applies to a request for disclosure of a record that contains information that has been designated by the submitter in good …
  7. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    n or a record that PBGC has reason to believe contains such information, unless one of the following applies: (1) Access to the information is denied. (2) The information has been published or officially made available to the public. (3) Disclosure of the information is required by law other than FOIA. (4) The designat…
  8. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services. SUPPLEMENTARY INFORMATION: Through July 31, 2022, the Pension Benefit Guaranty Corporation (PBGC) resided and accepted mail at 1200 K Street NW, Washington, DC, 20005-4026. On August 1, 2022, PBGC…
  9. PBGCCode / StatuteJan 6, 2017related by meaning
    (d) (d) Notification to corporation by Secretary of the Treasury The Secretary of the Treasury shall notify the corporation— (d)(1) (1) whenever a reportable event described in paragraph (1), (4), or (5) of subsection (c) occurs, or (d)(2) (2) whenever any other event occurs which the Secretary of the Treasury believes…
  10. 29 C.F.R. § 4902.12(a) — Specific exemptions: Insider Threat and Data Loss Prevention.
    PBGCRegulationsJan 6, 2025related by meaning
    (a) (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-26, PBGC Insider Threat and Data Loss Prevention” from the provisions of 5 U.S.C. 552a(c)(3), (d), (e)(1), (e)(4)(G), (H), and (I) and (f).
  11. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    debtor's employing agency or to the Financial Management Service to implement salary offset, unless the employee files a timely request for a hearing; (v) That a final decision on the hearing, if requested, will be issued at the earliest practicable date, but not later than 60 days after the filing of the request for a…
  12. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
  13. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.
  14. 29 C.F.R. § 4000.41 — What are these computation-of-time rules about?
    PBGCRegulationsJan 22, 2018
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable computation-of-time rules under those other requirements. (Subpart A tells you what filing methods you may use for filings with us. Subpart B tells y…
  15. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res ponse t o your reque st for the opini on of the Pension Benefit Guaranty Corporation ("PBG C"). Your fir st r equest c oncerns a par ticu lar applicat ion of t he princ iples…
  16. 82 FR 26990 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jun 13, 2017related by meaning
    in the case of a requester described under 5 U.S.C. 552(a)(4)(A)(ii)(II), for duplication) if either paragraph (e)(1) or (2) of this section applies: (1) PBGC has determined that unusual circumstances apply and that more than 5,000 pages are necessary to respond to the request, provided that: (i) PBGC has provided time…
  17. 29 C.F.R. § 4022.22(c) — Maximum guaranteeable benefit.
    PBGCRegulationsJan 1, 2017
    …ragraph (a)(1) of this section— (c)(1) (1) Gross income means “earned income” as defined in section 911(d)(2) of the Code, determined without regard to any community property laws. (c)(2) (2) If the plan is one to which more than one employer contributes, and during any calendar year the participant received gross inco…
  18. ERISA § 4022(b)(3)(A) (29 U.S.C. § 1322) — Single-employer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020
    …h (3)— (b)(4)(B)(i) (i) the term "gross income" means "earned income" within the meaning of section 911(b) of title 26 (determined without regard to any community property laws),
  19. ERISA § 4003(c) (29 U.S.C. § 1303) — Operation of corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (c) (c) Contempt In the case of contumacy by, or refusal to obey a subpena issued to, any person, the corporation may invoke the aid of any court of the United States within the jurisdiction of which such investigation or proceeding is carried on, or where such person resides or carries on business, in requiring the at…
  20. 75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations
    PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
    ally erroneous or has become materially outdated, the person must promptly file with PBGC the correct or updated information. (d) PBGC determinations. On the basis of information gleaned from an investigation or otherwise obtained, PBGC may determine that a section 4062(e) event has occurred and determine the amount of…