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51 documents · 0.05sAllIRCERISAPBGCJoint 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(c)(4)(C) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (c)(4)(C) (C) shall review from time to time payments made under the authority granted to it by paragraphs (2) and (3), and reduce or terminate such payments to the extent necessary to avoid jeopardizing the ability of the corporation to make payments of benefits guaranteed under this subchapter in connection with mult…
  3. 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…
  4. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    Y. Orr, Acting Director, Pension Benefit Guaranty Corporation. Footnotes 1.   See 5 U.S.C. 552a(a)(5). Back to Citation 2.   See 5 U.S.C. 552a(k)(2). Back to Citation [FR Doc. 2024-28442 Filed 12-4-24; 8:45 am] BILLING CODE 7709-02-P
  5. 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…
  6. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …s t he power s and i nter est s of an owner. See, e.g., PBGC Opini on Let ter s No. 83-16 (July 12, 1983), No . 81-40 (Decem ber 9, 1981), N o. 81-37 (No vember 16, 19 81), No. 81-31 ( Septembe r 22, 1981), No. 81-30 (Sep temb er 22 , 1981), No. 81-13 ( May 13, 1981) , No. 79- 6, (Apr il 10, 1979), N o. 78-25 (Octob er…
  7. 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…
  8. PBGC Op. Ltr. 1992-4 — Withdrawal liability
    PBGCPBGC Opinion LettersJun 18, 1992
    …ce of intentio n minim izes the n eed for the sa le-con tract pr ovisio n. 48 FR 6556 (February 14, 1983). It does
  9. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    ns is a permissible statutory interpretation under applicable law and that PBGC's determination was not arbitrary and capricious). Back to Citation 8.  The Taxpayer Relief Act of 1997 increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. Back to Citation 9.  Section 304 of…
  10. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    s waived if reporting is also required under § 4043.30 and notice has been provided to PBGC for the same event under that section. § 4043.81 [Amended] 25. Amend § 4043.81 by removing paragraph (c). Issued in Washington, DC by. Gordon Hartogensis, Director, Pension Benefit Guaranty Corporation. Footnotes 1.  82 FR 34619…
  11. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …8/01/1982 10/01/1982 11.00 10/01/1982 11/01/1982 10.75 11/01/1982 12/01/1982 10.50 12/01/1982 01/01/1983 10.25 01/01/1983 02/01/1983 10.00 02/01/1983 04/01/1983 9.75 04/01/1983 06/01/1983 9.50 06/01/1983 09/01/1983 9.25 09/01/1983 02/01/1984 9.50 02/01/1984 03/01/1984 9.75 03/01/1984 04/01/1984 9.50 04/01/1984 05/01/19…
  12. 29 C.F.R. § 4022.8(c)(7)(i) — Form of payment.
    PBGCRegulationsAug 10, 2023
    …end of 50 percent of the male mortality rates and 50 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…
  13. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    arch 9, 2021. Back to Citation 26.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 27.   See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Back to…
  14. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023related 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 34.   See, e.g., PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (April 3, 2013) and DOL's final rule on Prohibited Transaction …
  15. ERISA § 4022A(g)(2)(A) (29 U.S.C. § 1322a) — Multiemployer plan benefits guaranteed
    PBGCCode / StatuteJan 24, 2020
    …e regulations shall make coverage under the supplemental program available no later than January 1, 1983. Any election to participate in the supplemental program shall be on a voluntary basis, and a plan electing such coverage shall continue to pay the premiums required under section 1306(a)(2)(B) of this title to the …
  16. 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
    emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
  17. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    Citation 11.   See 52 FR 30662 (August 17, 1987). Back to Citation 12.  The 16 percent accounts for benefits, per OMB Guidelines. Back to Citation 13.  The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
  18. ERISA § 4216(a)(2) (29 U.S.C. § 1396) — Special rules for plans under section 404(c) of title 26
    PBGCCode / StatuteJan 6, 2017
    (a)(2) (2) the withdrawal liability of an employer who withdraws after December 31, 1983, as a result of a termination described in section 1341a(a)(2) of this title which is agreed to by the labor organization that appoints the employee representative on the joint board of trustees which sponsors the plan, shall be de…
  19. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024related by meaning
    ce of Advocacy before making this determination. Memorandum received from the U.S. Small Business Administration, Office of Advocacy on March 9, 2021. Back to Citation 32.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 33.   See, e.g., section 104(a)(2) of ERISA, whic…
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]