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48 documents · 0.02sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …1994 RE FE RE NC E: [*1] 4203(b) Co mplete W ithdrawal. Building & Construction Industry Exemption >4211( )> >4211( )( 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 B…
  2. 29 C.F.R. § 4219.16(c) — Imposition of liability.
    PBGCRegulationsJan 1, 2017related by meaning
    …llocation liability. Within 30 days after the date as of which the plan sponsor is required under § 4219.11(b)(3) to have determined the reallocation liability of employers, the plan sponsor shall issue a notice of reallocation liability in writing to each employer liable for reallocation liability. The notice shall in…
  3. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4211—ALLOCATING UNFUNDED VESTED BENEFITS TO WITHDRAWING EMPLOYERS 35. The authority citation for part 4211 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3); 1391(c)(1), (c)(2)(D), (c)(5)(A), (c)(5)(B), (c)(5)(D), and (f). § 4211.22 [Amended] 36. Amend § 4211.22 by removing “(Approved by the Office of Ma…
  4. 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…
  5. PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) Witnesses. Each party to the dispute shall bear the costs of its own witnesses.
  6. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    end § 4211.22 by removing “(Approved by the Office of Management and Budget under control number 1212-0035)”. ( printed page 6902) § 4211.23 [Amended] 34. Amend § 4211.23 by removing “of the sponsor's right to request a reconsideration of the decision pursuant to part 4003 of this chapter” and adding in its place “that…
  7. 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…
  8. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  9. PBGC Op. Ltr. 1995-3 — Partial withdrawal, Reduction of liability for subsequent withdrawal
    PBGCPBGC Opinion LettersDec 22, 1995
    …ts for purposes o f determining with drawal l iabil ity are set fort h general ly i n ERISA section 4211, 29 U.S.C. § 1391. The " mod ifi ed presumptive metho d" is se t forth in E RIS A sec tion 42 11( c)(2 ). Simp lifying som ewha t, that meth od calls for the calculati on, unde r ER ISA section 421 1(c) (2)(B ), of …
  10. 29 C.F.R. § 4219.1(b) — Purpose and scope.
    PBGCRegulationsFeb 8, 2021related by meaning
    (b) (b) Subpart B
  11. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993related by meaning
    Pension Benefit Guaranty Corporation 93-3 October 14, 1993 RE FE RE NC E: [*1] 4 225 Limitatio n on W ithdraw al Liab ility. 422 5(a) Limitatio n on W ithdraw al Liab ility. Sale of A ssets. Lim itation o n W ithdraw al Liab ility. >4225( b)> >4225( d)> OP INI ON : We write in response to yo ur inquiry. You ask whet he…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    PBGCPBGC Opinion LettersAug 2, 1994
    … Bond Requirement on Liquidation of Seller 4209(c) De Minimis Rule . Excepti ons to De Minimis Rule 421 9(c) (1)(D ) No tice & Co llection o f W ithdraw al Liab ility - Payme nt on M ass W ithdraw al 422 1 Reso lution of Disputes >29 CFR 2648 > >29 CFR 2648 .3> >29 CFR 2648 .9> OP INI ON : I write in response to yo ur …
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    eceived on that proposal were relevant to some aspects of the 2001 proposal, but not to the administrative review provisions. Back to Citation 5.  See www.pbgc.gov/​documents/​plan-for-regulatory-review.pdf. Back to Citation [FR Doc. 2012-9095 Filed 4-13-12; 8:45 am] BILLING CODE 7709-01-P
  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. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 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…
  20. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.