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
emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets.
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7. The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
…
PBGCPBGC Opinion LettersOct 14, 1993related by meaning
n employer.
See M PP AA § 3, co dified a t 29 U .S.C. § 100 1a. T he sam e is true o f the legislative history.
n3
See, e.g., ERISA § § 4203 (b), (c), (d), and (f ), 4204, 4207, 4208,
4209, 4210, 4217, 4218, 4219(c)( 1)(B), 4224,
and
4225. The Su preme
Co urt has n oted with ap pro val Co ngress 's efforts to
mod erate…
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
… 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…
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…
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments PBGCFinal Rules (FR)Apr 16, 2012related by meaning
minations made on or after that date.
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (
klion.catherine@pbgc.gov), Manager, or Deborah C. Murphy ( murphy.deborah@pbgc.gov), Attorney, Regulatory and Policy Division, Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washi…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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
lculating and satisfying liability arising from such events.
* * * * *
( printed page 48294)
Issued in Washington, DC, August 4, 2010.
Joshua Gotbaum, Director, Pension Benefit Guaranty Corporation.
Footnotes
1.
A contrary case is
Hightower
v.
Texas Hospital Association,
65 F.3d 443 (5th Cir. 1995). The
Hightower
case…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Waiver. Notice is waived for this event.
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…