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…
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…
PBGCPBGC Opinion LettersMay 20, 1998related by meaning
as
to t he ot her f actor s not ed by t he IRS i s compar able to t he evi dence i n th at c ase. n12
n11 Unlike Rev.
Rules 57- 128 and 65-196, supra, Rev. Ru l. 89-148 wa s i ssu ed under sect ion 414( d) of the Code
and is t he publi shed posit ion of t he IRS wit h respect to th is ERISA-corr elat ed secti on of th …
81 FR 15432 — Annual Financial and Actuarial Information Reporting PBGCFinal Rules (FR)Mar 23, 2016
…rvation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Public Law 111-192, dealing with eligible charity plans and plans of certain rural cooperatives.
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…
80 FR 44312 — Annual Financial and Actuarial Information Reporting; Changes to Waivers PBGCProposed Rules (FR)Proposed Jul 27, 2015
…rvation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Public Law 111-192, dealing with eligible charity plans and plans of certain rural cooperatives.
(3) The Cooperative and Small Employer Charity Pension Flexibility Act, Public Law 113-97, dealing with certain defined benefit pension pl…
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
ion 4071 penalties larger than the “general” ($25/$50-per-day) penalty, subject to the $1,100-per-day limitation.
Liability for Section 4062(e) Events The liability formula for section 4062(e) events that PBGC added to the termination liability regulation in 2006 would be preserved under this proposed rule,[9]
with cla…
PBGCRegulationsSep 15, 2025
…rvation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, Public Law 111-192, dealing with eligible charity plans and plans of certain rural cooperatives, the plan must meet the requirements in paragraph (a)(5) of this section (in connection with the actuarial valuation report) in effect as o…
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
83 FR 32815 — Terminated and Insolvent Multiemployer Plans and Duties of Plan Sponsors PBGCProposed Rules (FR)Proposed Jul 16, 2018
…le to use an actuarial valuation for 5 years instead of 1 year for annual savings of approximately $192,000 (8 × $30,000 × .8 (1-1/5)). PBGC estimates annual aggregate savings of approximately $267,200 to these plans.
As of the end of the 2017 fiscal year, there were 72 insolvent plans. Of that total, there were 15 ins…
PBGCRegulationsJul 1, 2019related 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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]