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Go to T.C. Memo. 1994-200 (not yet in the library — opens the official source)
54 documents · 0.05sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1994-3 — Withdrawal liability
    PBGCPBGC Opinion LettersAug 2, 1994
    Pension Benefit Guaranty Corporation 94-3 Augus t 2, 1994 RE FE RE NC E: [* 1] >42 03(b) (1) > 4204(a)(3)  Sale of Assets.   Bond Requirement on Liquidation of Seller 4209(c) De Minimis Rule . Excepti ons to De Minimis Rule 421 9(c) (1)(D ) No tice & Co llection o f W ithdraw al Liab ility - Payme nt on M ass W ithdraw…
  2. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    PLANS 18. The authority citation for part 4041A continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1341a, 1431, 1441. § 4041A.11 [Amended] 19. Amend § 4041A.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0020)”. PART 4043—REPORTABLE EVENTS AND CERTAIN OTHER NOTIFI…
  3. PBGC Op. Ltr. 1994-1 — Premiums, Interest rate
    PBGCPBGC Opinion LettersJun 15, 1994
    Pension Benefit Guaranty Corporation 94-1 June 15, 1994 REFERENCE: [*1] >4007( )> >29 CFR 2610.7(a)> OPINION: I write in response to you r letter regarding the method used by the Pension Benefit Guaranty Corporation ("PBGC") to calculate interest on premium underpayments under the PBGC's regulation on Payment of Premiu…
  4. PBGCPBGC Opinion LettersSep 28, 1994
    Pension Benefit Guaranty Corporation 94-6 Septembe r 28, 1994 RE FE RE NC E: [*1] 400 7(a) P ayment of P remiums. D ue Da tes >4007( e)> >29 CFR 2610 .26( b)> >29 CFR 2617 .28( b)> OP INI ON : You have reques ted an opini on fr om the Pensi on Benef it Guarant y Corpor ati on ("PBGC") on whether an indi vidual who acte…
  5. 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…
  6. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994★ strong match
    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…
  7. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …5 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 4.50 04/01/1994 05/01/1994 4.75 05/01/1994 07/01/1994 5.25 07/01/1994 08/01/1994 5.50 08/01/1994 09/01/1994 5.75
  8. PBGC Op. Ltr. 1994-8 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 30, 1994
    Pension Benefit Guaranty Corporation 94-8 Septembe r 30, 1994 RE FE RE NC E: [*1] 4203(b) Co mplete W ithdrawal. Building & Construction Industry Exemption >4211( )> >4211( )( 4)( B)> 421 9 N otice & Co llection o f W ithdraw al Liab ility 422 1 Reso lution of Disputes >29 USC 1461 n ote > OP INI ON : I wri te i n res …
  9. PBGCPBGC Opinion LettersJul 8, 1996
    … sion expr essed her ein i s an i nit ial dete rmin ati on purs uant to 29 C. F.R. § 2606.1( b)(1) (1994). You may reque st recons ider ati on of thi s det erminat ion purs uant t o Subpart C of 29 C.F. R. Part 2606 (1994). This ini tial deter minat ion
  10. 81 FR 29765 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)May 13, 2016related by meaning
    … Budget Act of 2015). Back to Citation 3.   https://www.whitehouse.gov/​sites/​default/​files/​omb/​memoranda/​2016/​m-16-06.pdf. Back to Citation [FR Doc. 2016-11296 Filed 5-12-16; 8:45 am] BILLING CODE 7709-02-P
  11. 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…
  12. 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…
  13. PBGC Op. Ltr. 1994-2 — Premiums, Penalties, Interest rate, Due dates
    PBGCPBGC Opinion LettersJul 26, 1994
    Pension Benefit Guaranty Corporation 94-2 July 26, 1994 RE FE RE NC E: [*1] 400 7 Pa yment of Pre miums 400 7(a) P ayment of P remiums. D ue Da tes 400 7(b ) Pa ymen t of Pre mium s. Pen alties and Interes t OP INI ON : You have requested an opinion from the Pens ion B enefit G uaranty Corporation ("PBG C") whether int…
  14. 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…
  15. 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/​…
  16. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    d adding in its place “submitter must”; removing “paragraph shall” and adding in its place “paragraph will”; and removing “therefor” in paragraph (b); c. Removing “disclosure officer” and adding in its place “Disclosure Officer”; removing “Counsel shall” and adding in its place “Counsel will”; and removing “requester s…
  17. 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
  18. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    …hority: 29 U.S.C. 1083(k), 1302(b)(3). § 4000.3 [Amended] 2. Amend § 4000.3(c)(3) by: a. Removing “1200 K Street, NW, Washington, DC. 20005-4026;” and adding in its place “445 12th Street SW, Washington, DC 20024-2101;” b. Removing “(TTY/TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask t…
  19. 85 FR 55587 — Lump Sum Payment Assumptions
    PBGCFinal Rules (FR)Sep 9, 2020
    …uivalents of annuity benefits.[4] It is PBGC's understanding that these plans do so because, before 1994, under section 417(e)(3) of the Code, plans were required to use PBGC's legacy interest rates to determine the minimum permissible lump sum equivalent of an annuity benefit.[5] The Retirement Protection Act of 1994,…
  20. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    Amend § 4043.35 by adding paragraph (b)(3) to read as follows: § 4043.35 Insolvency or similar settlement. * * * * * (b) * * * (3) Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…