Brief Case

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to T.C. Memo. 1978-191 (not yet in the library — opens the official source)
47 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 85 FR 52481 — Procedures for PBGC Guidance Documents
    PBGCFinal Rules (FR)Aug 26, 2020★ strong match
    … 31, 2019) available at https://www.whitehouse.gov/​wp-content/​uploads/​2019/​10/​M-20-02-Guidance-Memo.pdf. Back to Citation 3.   See section 3(d)(3) of Executive Order 12866 and section 4(b) of Executive Order 13771. Back to Citation [FR Doc. 2020-17952 Filed 8-25-20; 8:45 am] BILLING CODE 7709-02-P
  2. ERISA § 4402(a) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) The provisions of this subchapter take effect on September 2, 1974.
  3. PBGCRegulationsJan 1, 2017★ strong match
    …ion 119 of the Rehabilitation, Comprehensive Services, and Developmental Disabilities Amendments of 1978, which amended section 504 of the Rehabilitation Act of 1973 to prohibit discrimination on the basis of handicap in programs or activities conducted by Executive agencies or the United States Postal Service.
  4. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year. Back to Citation 23.   See, e.g., PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the…
  5. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  6. 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…
  7. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  8. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …b er 22 , 1981), No. 81-13 ( May 13, 1981) , No. 79- 6, (Apr il 10, 1979), N o. 78-25 (Octob er 31, 1978), N o. 77-152 (July 13, 1977 ), and No. 76-95 (August 2, 197 6). Based upon the sta tut e, i ts legi sla ti ve hi stor y, and t he cr it eri a dis cuss ed in the se Opin ion Letters, we do not agre e that the facts …
  9. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …0 12/01/1976 03/01/1977 7.00 03/01/1977 06/01/1977 7.00 06/01/1977 12/01/1977 6.75 12/01/1977 03/01/1978 6.75 03/01/1978 06/01/1978 7.00 06/01/1978 09/01/1978 7.25 09/01/1978 03/01/1979 7.25 03/01/1979 06/01/1979 7.50 06/01/1979 09/01/1979 7.50 09/01/1979 12/01/1979 7.75 12/01/1979 03/01/1980 8.50 03/01/1980 06/01/1980…
  10. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  11. PBGCCode / StatuteJan 6, 2025
    …er plan in a plan year— (c)(1)(A)(i) (i) with respect to each plan year beginning before January 1, 1978, an amount equal to $1 for each individual who was a participant in such plan during the plan year, (c)(1)(A)(ii) (ii) with respect to each plan year beginning after December 31, 1977, and before January 1, 1986, an…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 29 C.F.R. § 4907.103(4) — Definitions.
    PBGCRegulationsJan 1, 2017
    …1617), and the Rehabilitation, Comprehensive Services, and Developmental Disabilities Amendments of 1978 (Pub. L. 95-602, 92 Stat. 2955). As used in this part, section 504 applies only to programs or activities conducted by Executive agencies and not to federally assisted programs. Substantial impairment means a signif…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021
    …which the IRS has interpretive jurisdiction pursuant to section 101 of Reorganization Plan No. 4 of 1978 (43 FR 47713)), which provides that part 3 of title I of ERISA, including the minimum funding rules parallel to sections 412, 431, and 432 of the Code, applies until the last day of the plan year in which the plan t…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 88 FR 4900 — Special Financial Assistance by PBGC-Withdrawal Liability Condition Exception
    PBGCFinal Rules (FR)Jan 26, 2023
    … the Treasury has interpretive jurisdiction pursuant to section 101 of Reorganization Plan No. 4 of 1978 (5 U.S.C. App.). PBGC is continuing to examine these issues with the Department of the Treasury and, if appropriate, may issue additional guidance. Exceptions From Withdrawal Liability Conditions
  18. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  19. 85 FR 10279 — Administrative Review of Agency Decisions
    PBGCFinal Rules (FR)Feb 24, 2020related by meaning
    4003.57(a); f. Section 4003.58(b); g. Section 4003.59(a) and (c); and h. Section 4003.60. § § 4003.6, 4003.8, 4003.33, 4003.53, and 4003.54 [Amended] 19. Remove the word “shall” and add in its place the word “must” wherever it occurs in the following sections: a. Section 4003.6; b. Section 4003.8; c. Section 4003.33; …
  20. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022
    … the Treasury has interpretive jurisdiction pursuant to section 101 of Reorganization Plan No. 4 of 1978 (5 U.S.C. App.)), which provides that part 3 of title I of ERISA, including the minimum funding rules parallel to sections 412, 431, and 432 of the Code, applies until the last day of the plan year in which the plan…