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Go to T.C. Memo. 1994-340 (not yet in the library — opens the official source)
57 documents · 0.06sAllIRCERISAPBGCJoint 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. 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…
  3. 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…
  4. 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…
  5. 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
  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. 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 …
  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. 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. 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…
  11. 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…
  12. 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
  13. 88 FR 1991 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2023related by meaning
    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 …
  14. 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…
  15. 90 FR 1374 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 8, 2025related by meaning
    …note, as amended by sec. 701, Pub. L. 114-74, 129 Stat. 599-601; 29 U.S.C. 1302(b)(3), 1371. § 4071.34071.3 [Amended] 2. In § 4071.3, remove the number “$2,670” and add in its place the number “$2,739”. PART 4302—PENALTIES FOR FAILURE TO PROVIDE CERTAIN MULTIEMPLOYER PLAN NOTICES 3. The authority citation for part 4302…
  16. 89 FR 2132 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 12, 2024related by meaning
    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 …
  17. 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…
  18. 85 FR 2304 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 15, 2020related by meaning
    fore not subject to its review. As this is not a significant regulatory action under E.O. 12866, it is not considered an E.O. 13771 regulatory action. The Office of Management and Budget also has determined that notice and public comment on this final rule are unnecessary because the adjustment of civil penalties imple…
  19. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]