Brief Case

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 70 T.C. 352 (not yet in the library — opens the official source)
41 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 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
    .10] 6. Sections 4062.9, 4062.10, and 4062.11 are redesignated as §§ 4062.8, 4062.9, and 4062.10 respectively. § 4062.1 through § 4062.10 [Designated] 7. Newly redesignated §§ 4062.1 through 4062.10 are designated as subpart A with the heading “Subpart A— General Termination Liability Rules”. 8. A new subpart B is adde…
  2. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    iability. The forms are available on PBGC's website at https://www.pbgc.gov/​prac/​reporting-and-disclosure/​erisa-section-4062-e. Back to Citation 9.  29 CFR 4001.2 provides that “controlled group” means, in connection with any person, a group consisting of such person and all other persons under common control with s…
  3. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    e year of the proposed termination date, is $2,352.27 per month, payable in the form of a single life annuity at age 65. Because the participant is older than age 65, no adjustment is required under § 4022.23(c) based on the annuitant's age factor. The benefit form is a joint and survivor annuity (contingent basis), as…
  4. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    035 Part 4208, Reduction or Waiver of Partial Withdrawal Liability 1212-0039 Part 4207, Reduction or Waiver of Complete Withdrawal Liability 1212-0044 Part 4003, Administrative Appeals (Employers) 1212-0061 Part 4003, Filings for Reconsiderations 1212-0063 Parts 4041 and 4042, Disclosure of Information in Distress and …
  5. 83 FR 46642 — Mergers and Transfers Between Multiemployer Plans
    PBGCFinal Rules (FR)Sep 14, 2018related by meaning
    stitute a violation of the prohibited transaction provisions of section 406(a) and (b)(2) of ERISA. (c) Certified change in bargaining representative. Transfers of assets and liabilities pursuant to a change of collective bargaining representative certified under the Labor-Management Relations Act of 1947 or the Railwa…
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. 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 …
  15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  16. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997related by meaning
    ed to dome stic entities. The PBG C regulat ions provi de that two or more tr ades or busi nesses will be consider ed under commo n control (and hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,' as de fined in regulati ons prescri bed under sect ion 414( c) of th…
  18. 90 FR 46348 — Miscellaneous Corrections, Clarifications, and Improvements; Correction
    PBGCFinal Rules (FR)Sep 26, 2025related by meaning
    TION OF SINGLE-EMPLOYER PLANS 1. The authority citation for part 4041 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341, 1344, 1350. 2. Amend § 4041.21 by revising paragraphs (b)(2)(iii) and (iv) and (b)(2)(v)(A) to read as follows: § 4041.21 Requirements for a standard termination. * * * * * (b) * * …
  19. 84 FR 51494 — Benefit Payments and Allocation of Assets
    PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
    GC proposes to amend the three provisions so that they refer not to a set amount, but to the dollar amount specified under section 203(e)(1) of ERISA. The three provisions are §§ 4022.7(b)(1)(i) and (iii) and 4022.7(d)(1) of the current benefit payments regulation. Deceased Participants With De Minimis Benefits
  20. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    4003.57(a); f. Section 4003.58(b); g. Section 4003.59(a) and (c); and h. Section 4003.60. § § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54 [Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections: a. Section 4003.6; b. Section 4003.8; c. Section 4003.33; …