Brief Case
Pension Resource

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. 1982-471 (not yet in the library — opens the official source)
50 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    compensation, disci pline and day-t o-day f uncti ons of employ ees who operat e the Trans it Sy stem. Contract § § I.A.1, I.A.2. a. The Req uest s u ggests that the IRS's f avorable qualificat ion lett er of * * * , may support the Request because the IR S's letter refer s to the Plan as a gover nmental plan. n7 Howe…
  2. 85 FR 52481 — Procedures for PBGC Guidance Documents
    PBGCFinal Rules (FR)Aug 26, 2020
    MB issued OMB Memorandum M-20-02,[2] which provides agencies with instructions for complying with the requirements of E.O. 13891 (“OMB Memo M-20-02”). In accordance with OMB's direction, PBGC is amending title 29, chapter 40, subchapter L of the Code of Federal Regulations by adding a new part 4908, “Procedures for PBG…
  3. 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…
  4. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …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…
  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
    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…
  6. 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…
  7. 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 …
  8. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010★ strong match
    …s authorized by the Federal Claims Collection Act of 1966, as amended by the Debt Collection Act of 1982 (31 U.S.C. 3701,
  9. 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…
  10. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    …s authorized by the Federal Claims Collection Act of 1966, as amended by the Debt Collection Act of 1982 (31 U.S.C. 3701,
  11. 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…
  12. PBGC Op. Ltr. 1995-2 — Partial withdrawal, Withdrawal liability
    PBGCPBGC Opinion LettersAug 18, 1995
    … O pinion Letter 89-2, 2 (1989); PBGC Opinion Letter 88-8, 2 (1988); PB GC O pinion Letter 82-9, 1 (1982).
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCPBGC Opinion LettersSep 28, 1994
    …A. For plan years beginning before January 1, 1988, sect ion 4007(a) of ERISA, 29 U.S.C. § 1307(a) (1982), st ated that the "pla n adminis trat or of each pl an shall pay t he
  16. ERISA § 4222(a) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
    PBGCCode / StatuteJan 6, 2025
    …oyer involvement in bankruptcy case or proceedings; program participation, premiums, etc. By May 1, 1982, the corporation shall establish by regulation a supplemental program to reimburse multiemployer plans for withdrawal liability payments which are due from employers and which are determined to be uncollectible for …
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]