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Go to T.C. Memo. 1991-462 (not yet in the library — opens the official source)
52 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 88 FR 1991 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2023★ strong match
    comment on this final rule are unnecessary because the adjustment of civil penalties implemented in the rule is required by law. See 5 U.S.C. 553(b). Because no general notice of proposed rulemaking is required for this rule, the Regulatory Flexibility Act of 1980 does not apply. See 5 U.S.C. 601(2). List of Subjects …
  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. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002★ strong match
    …tion with a RPSO as a way to dilute the minimum funding standar ds or to avoid the waiver process." Memorandum from David L indeman to Diane Burkley et al. (June 10, 1991) at 7. Although there may be situations in which PBGC "could defensibly take into account the availability of a RPSO in deciding w hether to restore,…
  4. 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…
  5. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    final rule also moves what was § 4901.17 on exhaustion of administrative remedies to newly added § 4901.18. Record of Concern to More Than One Agency The final rule modifies § 4901.23, which covers the procedures for a requested record that is of interest to a Federal agency other than PBGC. Before the final rule, PBG…
  6. 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…
  7. 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…
  8. 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…
  9. 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. …
  10. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …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…
  11. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  12. 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).
  13. 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…
  14. 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…
  15. 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
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 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…
  20. 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…