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Go to T.C. Memo. 1993-252 (not yet in the library — opens the official source)
51 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993★ strong match
    Pension Benefit Guaranty Corporation 93-3 October 14, 1993 RE FE RE NC E: [*1] 4 225 Limitatio n on W ithdraw al Liab ility. 422 5(a) Limitatio n on W ithdraw al Liab ility. Sale of A ssets. Lim itation o n W ithdraw al Liab ility. >4225( b)> >4225( d)> OP INI ON : We write in response to yo ur inquiry. You ask whet he…
  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. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    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…
  4. PBGC Op. Ltr. 1993-2 — Withdrawal liability
    PBGCPBGC Opinion LettersJul 7, 1993
    Pension Benefit Guaranty Corporation 93-2 July 7, 1993 RE FE RE NC E: [*1] 4205(a)( 1) Parti al Withdrawal s. Cont ribut ion Decli ne. >4205( b)( 1)> >4206( a)( 2)( A)> OP INI ON : I wri te i n res ponse t o your let ter reque sti ng gu idanc e on t he cal cula ti on of partial wi thdrawal li abilit y foll owing a 70-p…
  5. 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…
  6. PBGC Op. Ltr. 1993-1 — Payment of premiums
    PBGCPBGC Opinion LettersFeb 16, 1993
    Pension Benefit Guaranty Corporation 93-1 Februa ry 16, 1993 RE FE RE NC E: [*1] 400 7(a) P ayment of P remiums. D ue Da tes. 29 C FR 2 610 Declara 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 m…
  7. 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
  8. 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. …
  9. 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…
  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. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024★ strong match
    …ion for determining the present value of future payments (4044 interest assumption). Since November 1993, the 4044 interest assumption has been expressed in a two-component structure known as “select and ultimate” in which one interest factor is assumed to be in effect for the first 20 or 25 years from the valuation da…
  12. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …0 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 5.75 02/01/1993 03/01/1993 5.50 03/01/1993 04/01/1993 5.25 04/01/1993 08/01/1993 5.00 08/01/1993 10/01/1993 4.75 10/01/1993 11/01/1993 4.25 11/01/1993 01/01/1994 4.25 01/01/1994 04/01/1994…
  13. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  14. 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…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997
    …es located t hroughout the world, incl uding Comp any B, a domes ti c corpor ati on. I n Sept ember 1993, Company A a nd Company B (coll ecti vely , t he "Debtor s") petit ioned for reorgani zati on under Chapter 11 of the Bankr uptcy Code. Comp any B was obligated to contribute to t he Plan, a "multiemployer plan" wit…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …ion for determining the present value of future payments (4044 interest assumption). Since November 1993, the 4044 interest assumption has been expressed in a two-component structure known as “select and ultimate” in which one interest factor is assumed to be in effect for the first 20 or 25 years from the valuation da…
  20. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994related by meaning
    reting E RIS A § 4 03( c). W e understand that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury has propose d regu lat ions on th is subje ct. Prop. Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir views o n this issue. I hope this…