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41 documents · 0.02sAllIRCERISAPBGCJoint 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
    ed this proposed rule under E.O. 12866. Regulatory Flexibility Act PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this rule will not have a significant economic impact on a substantial number of small entities. Accordingly, as provided in section 605 …
  2. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010related by meaning
    ry action” under Executive Order 12866. Regulatory Flexibility Act PBGC certifies under section 605(b) of the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) that the amendments in this proposed regulation would not have a significant economic impact on a substantial number of small entities. Accordingly, as provided…
  3. 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…
  4. 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 …
  5. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    es. PBGC will act on any appeal of that decision expeditiously. 18. Add § 4901.18 to read as follows: § 4901.18 Exhaustion of administrative remedies. If the Disclosure Officer fails to make a determination to grant or deny access to requested records, or the General Counsel does not make a decision on appeal from a de…
  6. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
  7. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  8. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026
    …Standard Termination Post-Distribution Certification 1,683 1,656 $60,187.50 $2,243 Premiums 2,259 1,858 243,880.99 499.80 4010 Information 448 * 28 0 0 Reportable Events 947 0 0 0 * There were an additional 197 waivers issued under the one-time 4010 filing waiver in PBGC's Technical Update 23-1 (August 7, 2023).
  9. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  10. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. 89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
    ] 3. Redesignate § 4902.13 as § 4902.14. 4. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of Gener…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 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…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    4902.12 [Amended] 5. In 4902.12, amend paragraph (a) by removing “—PBGC”. § 4902.13 [Redesignated as § 4902.14] 6. Redesignate § 4902.13 as § 4902.14. 7. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC he…
  20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]