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Go to T.C. Memo. 1992-202 (not yet in the library — opens the official source)
55 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1992-4 — Withdrawal liability
    PBGCPBGC Opinion LettersJun 18, 1992
    Pension Benefit Guaranty Corporation 92-4 June 18, 1992 RE FE RE NC E: [*1] § 4204 (a) § 4204(a)(1)(B ) § 4204(a)(1)(C) § 4204(c) 29 CFR § 2643.11 (a) 29 CFR § 2643 .11(d) OP INI ON : I write i n response to your request for t he opini on of the Pension Benefit Guaranty Corporation ("PBG C") as to the meaning and o per…
  2. 29 C.F.R. § 4022.61(f) — Limitations on benefit payments by plan administrator.
    PBGCRegulationsJan 1, 2017
    …ruptcy termination, see §§ 4022.21(e), 4022.22(b), and 4022.23(g).) Example 1. Facts.On October 10, 1992, a plan administrator files with the PBGC a notice of intent to terminate in a distress termination that includes December 31, 1992, as the proposed termination date. A participant who is in pay status on December 3…
  3. 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
  4. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    … Filing and Processing of Prohibited Transaction Exemption Applications, 89 FR 4662, 4690 (Jan. 24, 2024). Back to Citation [FR Doc. 2025-00726 Filed 1-17-25; 8:45 am] BILLING CODE 7709-02-P
  5. 77 FR 22488 — Rules for Administrative Review of Agency Decisions; Section 4071 Penalty Assessments
    PBGCFinal Rules (FR)Apr 16, 2012
    …. PBGC published policy guidance on its assessment and review of section 4071 penalties on March 3, 1992 (at 57 FR 7605), and July 18, 1995 (at 60 FR 36837).[1] On January 12, 2001 (at 66 FR 2857), PBGC published a proposed rule on Assessment of and Relief from Penalties under both ERISA section 4007 (dealing with paym…
  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. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017related by meaning
    and Budget issued memorandum M-16-06 on implementation of the 2015 act, including multipliers to use in the initial adjustment. Back to Citation 4.   https://www.whitehouse.gov/​sites/​default/​files/​omb/​memoranda/​2017/​m-17-11_​0.pdf. Back to Citation [FR Doc. 2017-01074 Filed 1-30-17; 8:45 am] BILLING CODE 7709-02…
  8. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    …  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
  9. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    …Benefit Guaranty Corporation. Footnotes 1.   See 5 U.S.C. 601(2), 604(a). Back to Citation [FR Doc. 2022-19842 Filed 9-21-22; 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
    …   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. 2024-24210 Filed 10-21-24; 8:45 am] BILLING CODE 7709-02-P
  11. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …5 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 6.50 07/01/1992 08/01/1992 6.25 08/01/1992 09/01/1992 6.00 09/01/1992 12/01/1992 5.75 12/01/1992 01/01/1993 6.00 01/01/1993 02/01/1993…
  12. PBGC Op. Ltr. 1993-1 — Payment of premiums
    PBGCPBGC Opinion LettersFeb 16, 1993
    … tion and P ayment of P remiums. OP INI ON : I write in res ponse t o your let ter date d April 27, 1992, requ est in g an opin ion conc ern in g t he pa ymen t of prem iu ms by the Reti rement Plan f or * * * ("Pen sion Plan") f or the pl an year commenci ng on March 1, 1992, under Sect ion 4007 of the Employe e Reti …
  13. PBGCPBGC Opinion LettersJul 8, 1996
    …a te enti ties spon soring the ho rse rac es. Ca l. Bus. & Pro f. Code § § 1961 0-19619 .8 (Deering 1992 & Supp. 1995 ). Mo reover, the am ount o f funding that * * * receives is set by statut e, and * * * has no apparent aut hori ty to i ncrea se or decrea se that amount. Compare PBG C Opinion Lett er 76-95 (Augus t 2…
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026
    …nd was set at $365 per day of delinquency for penalties assessed after January 8, 2025. On March 3, 1992, at 57 FR 7605, PBGC issued its first policy statement on how it would exercise its penalty authority under section 4071 of ERISA. PBGC followed up on July 18, 1995,[6] with a revised statement of policy (the “1995 …
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    … 76 FR 66,644 (Oct. 27, 2011). Back to Citation 19.   See,13 CFR 121.201. Back to Citation [FR Doc. 2020-20018 Filed 10-9-20; 8:45 am] BILLING CODE 7709-02-P