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Go to T.C. Memo. 1991-212 (not yet in the library — opens the official source)
49 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 88 FR 1991 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2023
    …ing Handbook for more details. Pension Benefit Guaranty Corporation 29 CFR Parts 4071 and 4302 RIN 1212-AB45 AGENCY: Pension Benefit Guaranty Corporation. ACTION: Final rule. SUMMARY: The Pension Benefit Guaranty Corporation is required to amend its regulations annually to adjust for inflation the maximum civil penalty…
  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. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    … 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 RULES 28. The authority citation for part 4203 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3). § 4203.6 [Removed] 29. Remove § 4203.6. PART 4…
  4. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    …ment Drafting Handbook for more details. Pension Benefit Guaranty Corporation 29 CFR Part 4262 RIN 1212-AB61 ( printed page 36100) AGENCY: Pension Benefit Guaranty Corporation. ACTION: Proposed rule. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is proposing technical corrections, clarifications, and improve…
  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
    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. …
  6. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …0 09/01/1990 10/01/1990 7.25 10/01/1990 11/01/1990 7.50 11/01/1990 12/01/1990 7.75 12/01/1990 01/01/1991 7.50 01/01/1991 03/01/1991 7.25 03/01/1991 06/01/1991 7.00 06/01/1991 07/01/1991 6.75 07/01/1991 10/01/1991 7.00 10/01/1991 01/01/1992 6.75 01/01/1992 02/01/1992 6.50 02/01/1992 03/01/1992 6.25 03/01/1992 07/01/1992…
  7. 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…
  8. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002
    …justify restoration solely for the purpose of giving an 2 PBGC formed an interdepartmental group in 1991 to ana lyze what gr ounds might justify restoration. Although no de finitive list was ever finalized, the group gener ally ag reed that the following grounds were among those that could warrant restoration: abuse of…
  9. 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
  10. 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…
  11. 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…
  12. PBGCCode / StatuteJan 6, 2017
    … convenience and necessity under section 41102 of title 49 for route number 147, as of November 12, 1991; (a)(14)(C)(ii)(II) (II) "related person" means any person which was under common control (as determined under subparagraph (B)) with an affected air carrier on October 10, 1991, or any successor to such related per…
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. PBGC Op. Ltr. 1994-1 — Premiums, Interest rate
    PBGCPBGC Opinion LettersJun 15, 1994
    …ous methods , are discussed in Stephen G. Kellison, The [*3] Theory of Interest , chapter 1 (2d ed. 1991).
  15. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    …ith drawal Liabi li ty in Pl ans w it hout Unfun ded Vest ed Benef it s," 56 Fed. Reg. 12288 (March 1991) (the "March 19 91 No tice"), copy encl osed. Your second r equest c oncerns t he determi nati on of real located u nfunded vested bene fits with resp ect to c ertain p lans co vering emp loyers in th e build ing an…
  16. PBGC Op. Ltr. 1993-1 — Payment of premiums
    PBGCPBGC Opinion LettersFeb 16, 1993
    … Plan owes premiums t o the PBGC even though a st andard ter minati on fil ing was made in February 1991, and all assets were distribu ted in 1 991 pursu ant to the first six catego ries of S ection 404 4(a) , 29 U .S.C.A . § 13 44( a). As we underst and the f acts, between Febru ary and Ju ne 1991, all Pension Plan pa…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCCode / StatuteJan 6, 2025
    …A)(iv) (iv) with respect to each plan year beginning after December 31, 1987, and before January 1, 1991, an amount equal to $16 for each individual who was a participant in such plan during the plan year, and
  19. 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…
  20. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    on 303(d)(2). Back to Citation 7.  74 FR 11022 (Mar. 16, 2009), http://www.gpo.gov/​fdsys/​pkg/​FR-2009-03-16/​pdf/​E9-5741.pdf. Back to Citation 8.   http://www.pbgc.gov/​Documents/​n-12-61.pdf. Back to Citation 9.  Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012), http://www.pbgc.gov/​prac/​…