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60 documents · 0.10sAllIRCERISAPBGCJoint Board
  1. 79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans
    PBGCProposed Rules (FR)Proposed Apr 2, 2014★ strong match
    efit plan). On February 21, 2012, the Department of the Treasury and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4, 2012-8 I.R.B. 386,[7] which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit …
  2. 79 FR 70090 — Title IV Treatment of Rollovers From Defined Contribution Plans to Defined Benefit Plans
    PBGCFinal Rules (FR)Nov 25, 2014★ strong match
    …ned benefit plan). On February 21, 2012, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Rev. Rul. 2012-4,[4] which clarified certain qualification requirements under section 401(a) of the Code for use of rollover amounts to provide an additional benefit under a defined benefit p…
  3. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …t persu asive tha t the Pla n is a go vernm ental p lan within the meaning of ERISA § 4021( b)(2) . Reve nue Rul ing 57-128, 195 7-1 C.B. 311, was a pr e-ERISA, non- pension r uli ng invol ving an associ ation operated by t he heads of the i nsuranc e department s of s everal stat es, al l members of which we re publi …
  4. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    (3), 1413. 40. Amend § 4233.3 by revising the second sentence in paragraph (b) to read as follows: § 4233.3 Application filing requirements. * * * * * (b) * * * The application must be signed and dated by an authorized trustee who is a current member of the board of trustees, and must include the following statement un…
  5. 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
    … 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). § 4003.35 [Amended] 5. Amend § 4003.35 in paragraph (a) introductory text by removing the …
  6. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    …. ACTION: Final rule. SUMMARY: This final rule amends PBGC's regulation on Rules for Administrative Review of Agency Decisions. It clarifies and changes the review process for certain agency determinations and the procedures for requesting administrative review. DATES: Effective Date: This rule is effective March 25, 2…
  7. 84 FR 53084 — Administrative Review of Agency Decisions
    PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
    …RY: The Pension Benefit Guaranty Corporation is amending its regulation on Rules for Administrative Review of Agency Decisions. The proposed rule would clarify and make changes to the review process for certain agency determinations and the procedures for requesting administrative review. DATES: Comments must be submit…
  8. ERISA § 4402(h) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017★ strong match
    …f 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)(A) (A) which was effective on January 12, 1979, and which remained in effect through May 15, 1982, and…
  9. PBGCPBGC Opinion LettersJul 8, 1996
    …BGC Op inion L etter 76 -95 (A ugust 2 , 197 6). The Depart ment of Labor ("DO L") and the Internal Revenue Service ("IRS") have considered [*5] similar factors in interpre ting ER ISA § 3(3 2) an d C ode § 41 4(d ), respe ctively. Se e ER ISA Op inion L etter 90 -09 (A pril 25 , 1 990) , ERISA Opi ni on Let te r 8 9- …
  10. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010★ strong match
    …e, PBGC proposes to amend 29 CFR parts 4003 and 4903 as follows: PART 4003—RULES FOR ADMINISTRATIVE REVIEW OF AGENCY DECISIONS 1. The authority citation for part 4003 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3) § 4003.32 [Amended] 2. Amend § 4003.32 by removing “§ 4903.33 of this chapter, by a date 60…
  11. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    PBGCPBGC Opinion LettersAug 2, 1994
    …n a mass withdrawal occurs by t he withdrawal of eve ry employer fro m a p lan, slightly differ ent rules app ly. All emplo yers w ithdraw in g from a plan that t erminates by the wi thdrawal of every employer l ose the benefit of any reduct ion due to t he 20-year cap li mitat ion, r egardles s of when [*5] t he emplo…
  12. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …8/01/1981 10/01/1981 10.25 10/01/1981 11/01/1981 10.50 11/01/1981 12/01/1981 10.75 12/01/1981 01/01/1982 11.00 01/01/1982 02/01/1982 10.50 02/01/1982 03/01/1982 10.75 03/01/1982 06/01/1982 11.00 06/01/1982 08/01/1982 10.75 08/01/1982 10/01/1982 11.00 10/01/1982 11/01/1982 10.75 11/01/1982 12/01/1982 10.50 12/01/1982 01…
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. PBGC Op. Ltr. 1994-1 — Premiums, Interest rate
    PBGCPBGC Opinion LettersJun 15, 1994
    …, however, that a statement of account recently issued by the PBGC for one day's interest on a post-1982 prem ium underpayment shows that the PBGC is in fact using simple interest and that the interest calculated w ith daily compounding would be less than that calculated by the PBGC. Accordi ngly, you request that the …
  15. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  16. 80 FR 35220 — Partitions of Eligible Multiemployer Plans
    PBGCFinal Rules (FR)Jun 19, 2015
    …plan sponsor may combine the model notice provided at Appendix A with the model notice contained in Rev. Proc. 2015-34 to satisfy the notice requirements of this part. Partition Order Section 4233.14 of the regulation describes the content of a PBGC partition order. It provides that the partition order will describe th…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012related by meaning
    …nal rule. SUMMARY: This final rule amends the Pension Benefit Guaranty Corporation's administrative review regulation to make it applicable to assessments of ( printed page 22489) penalties for failure to timely provide certain notices or other material information. Under the rule, such assessments will be subject to r…
  20. 29 C.F.R. § 4022.8(c)(7)(i) — Form of payment.
    PBGCRegulationsAug 10, 2023
    … percent of the female mortality rates from the 1983 Group Annuity Mortality Table as prescribed in Rev. Rul. 95-6, 1995-1 C.B. 80 (Internal Revenue Service Cumulative Bulletins are available from the Superintendent of Documents, Government Printing Office, Washington, DC 20402); and (c)(7)(ii) (ii) Interest. An intere…