Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 7 T.C. 162 (not yet in the library — opens the official source)
46 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. ERISA § 4042(f) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (f) (f) Exclusive jurisdiction; stay of other proceedings Upon the filing of an application for the appointment of a trustee or the issuance of a decree under this section, the court to which an application is made shall have exclusive jurisdiction of the plan involved and its property wherever located with the powers,…
  2. ERISA § 4003(e)(3) (29 U.S.C. § 1303) — Operation of corporation
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e)(3) (3) The district courts of the United States shall have jurisdiction of actions brought by the corporation under this subchapter without regard to the amount in controversy in any such action. (e)(4) (4) Repealed. Pub. L. 98–620, title IV, §402(33), Nov. 8, 1984, 98 Stat. 3360. (e)(5) (5) In any action brought u…
  3. PBGCCode / StatuteJan 6, 2025related by meaning
    (b)(5) (5) If a committee to which has been referred a resolution has not reported it before the expiration of 10 calendar days after its introduction, it shall then (but not before) be in order to move to discharge the committee from further consideration of that resolution, or to discharge the committee from further …
  4. PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will
    PBGCPBGC Opinion LettersFeb 6, 2001
    …] [$86,557] 1/15/ 2000 [$80,294] [$84,795] 4/15/ 2000 [$160,294] [$165,870] 7/15/ 2000 [$160,294] [$162,530] 9/15/ 2000 [$319,995] [$319,995] Total: [$1,186, 245] Once the catch-up pay ment for the 1999 plan ye ar was missed on September 15, 2000, the sum of all missed installments and other required pay ments, plus in…
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. 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…
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 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…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  15. 29 C.F.R. § 4022.28(b) — Effect of tax disqualification.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Exceptions. The restriction on the guarantee of benefits set forth in paragraph (a) of this section shall not apply if: (b)(1) (1) The Secretary of the Treasury or his delegate issues a notice stating that the original notice referred to in paragraph (a) of this section was erroneous; (b)(2) (2) The Secretary o…
  16. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  17. 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…
  18. 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
    a speech disability, please dial 7-1-1 to access telecommunications relay services”. § 4000.28 [Removed and Reserved] 3. Remove and reserve § 4000.28. PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 4. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 40…
  19. 29 C.F.R. § 4043.21(b) — Tax disqualification and Title I noncompliance.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Waiver. Notice is waived for this event.
  20. 29 C.F.R. § 4206.1(a) — Purpose and scope.
    PBGCRegulationsJan 1, 2017related by meaning
    t of the credit under section 4206(b)(1) and then of the reduction in the credit under paragraph (b)(2) of that section. In cases where the withdrawal liability for the prior partial withdrawal was reduced by an abatement or other reduction of that liability, the adjusted credit is further reduced in accordance with § …