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53 documents · 0.03sAllIRCERISAPBGCJoint Board
  1. 81 FR 64700 — Missing Participants
    PBGCProposed Rules (FR)Proposed Sep 20, 2016
    …e would be about $861,000, and the portion attributable to changes made by the rule would be about $809,000 (94 percent of $861,000). There would be no other additional costs for DC plans. The diligent search requirements for DC plans would be the same requirements that already apply to these plans without regard to th…
  2. 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…
  3. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …84,475 Mid-size:  Number of plans 4,459  Flat-rate premium 37,039,342  Variable-rate premium 48,133,809 Large:  Number of plans 4,577  Flat-rate premium 1,098,754,335  Variable-rate premium 1,074,057,949 Back to Citation 32.  PBGC assumes for this purpose that enrolled actuaries charge about $350 per hour. Back to Cita…
  4. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  5. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  6. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  7. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  8. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  9. 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…
  10. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. ERISA § 4402(h) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (h) (h) any withdrawal liability incurred by the employer pursuant to part 1 of subtitle E as a result of the complete or partial withdrawal of the employer from the multiemployer plan before January 16, 1982, shall be void. (h)(1) (1) In the case of an employer who entered into a collective bargaining agreement— (h)(1…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 29 C.F.R. § 4208.3(e) — Abatement.
    PBGCRegulationsJan 1, 2017related by meaning
    (e) (e) Review of non-abatement determination. A plan sponsor's determinations that the employer does not satisfy the requirements for abatement under § 4208.4 and of the amount of reduction determined under § 4208.6 shall be subject to plan review under section 4219(b)(2) of ERISA and to arbitration under section 4221…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 29 C.F.R. § 4044.30 — [Reserved]
    PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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.
  18. 29 C.F.R. § 4233.13(b) — Coordinated application process for partition and benefit suspension.
    PBGCRegulationsJan 1, 2017related by meaning
    (b) (b) Combined notice. A plan sponsor submitting an application for benefit suspensions under section 305(e)(9) of ERISA with Treasury, and a partition under section 4233 of ERISA with PBGC, may combine the PBGC model notice for coordinated applications provided at Appendix A with the Treasury model notice in Appendi…
  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. 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…