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Go to T.C. Memo. 1996-154 (not yet in the library — opens the official source)
54 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. PBGCPBGC Opinion LettersJul 8, 1996
    Pension Benefit Guaranty Corporation 96-2 July 8, 1996 RE FE RE NC E: [*1] § 4021(b)(2) OP INI ON : W e write in res ponse t o your reque st for recons ider ati on of PBGC's ini ti al de ter minat ion date d Septe mber 13, 1995, regarding cove rag e of th e abov e- ref ere nced pens ion pla n (Pl an) unde r Tit le IV o…
  2. PBGCPBGC Opinion LettersJul 8, 1996★ strong match
    4). 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 will bec ome effective o n the 3 1st da y after the d ate of this le tter unless an agg rieved perso n req uests reco nside ration w ithin 30 days o f the date of this l…
  3. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …he Plan met the requi rement s f or governmental plan stat us. Further, by lett er dated January 5, 1996, Plan counsel request ed the IRS t o issu e a "correct ed determi nati on let ter" wi thout the di sclai mer of consi derat ion of th e Pla n' s go ver nmen tal st atu s. Howeve r, on * * * , t he I RS inst ead iss …
  4. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026
    …il Penalties Inflation Adjustment Act of 1990, as amended by the Debt Collection Improvement Act of 1996, and as amended by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015. PBGC invites comment on a regulatory alternative where PBGC would adjust the 1995 Policy amounts to account for ( pri…
  5. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
    … See 80 FR 54986. Back to Citation 5.   See Reportable Events; Annual Report, 61 FR 38409 (July 24, 1996) for a description of the amendment, which was adopted without modification in the final rule (61 FR 63988 (Dec. 2, 1996)). Back to Citation 6.  These examples also incidentally illustrate the importance to PBGC of …
  6. PBGCPBGC Opinion LettersJun 27, 1996
    Pension Benefit Guaranty Corporation 96-1 June 27, 1996 RE FE RE NC E: [*1] § 4021(b) (13) OP INI ON : Th is is a fi nal decision by t he Pension Benefit Guaranty Corporation (the "P BG C" ) rega rdin g the * * * Def ined Be nefit Pension Plan (the "Pl an"). On Jul y 21, 1995, t he PBGC iss ued an initial de termin ati…
  7. 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…
  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
    … Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013). Back to Citation 13.   See 81 FR 15432. Back to Citation 14.   See 87 FR 43991. Back to Citation 15.   See 88 FR 44045. Back to Citation [FR Doc. 2023-24268 Filed 11-6-23; 8:45 am] BILLING CODE 7709-02-P
  9. 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…
  10. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    …llection regulations found at 29 CFR part 4903 to conform to the Debt Collection Improvement Act of 1996 (DCIA), Public Law 104-134, 110 Stat. 1321, 1358 (April 26, 1996), the revised Federal Claims Collection Standards, 31 CFR chapter IX (parts 900 through 904), and other laws applicable to the collection of non-tax d…
  11. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    r § 4044.54 of this chapter that applied as of that date. (iii) For purposes of paragraph (h)(1)(ii), that present value must be ( printed page 36105) aggregated with the present value of withdrawal liability payments assessed that are the subject of any prior or contemporaneous settlement or proposed settlement during…
  12. 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…
  13. 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
  14. 82 FR 26990 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jun 13, 2017★ strong match
    …es thereto), which members of the public could inspect and copy in person. The e-FOIA Amendments of 1996 (1996 Act) provided that agencies could supplement or entirely replace their physical reading rooms with electronic reading rooms, where members of the public could access the affirmatively ( printed page 26991) dis…
  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. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026
    …0 07/01/1995 09/01/1995 4.75 09/01/1995 10/01/1995 5.00 10/01/1995 12/01/1995 4.75 12/01/1995 02/01/1996 4.50 02/01/1996 04/01/1996 4.25 04/01/1996 05/01/1996 4.75 05/01/1996 08/01/1996 5.00 08/01/1996 11/01/1996 5.25 11/01/1996 12/01/1996 5.00 12/01/1996 01/01/1997 4.75 01/01/1997 02/01/1997 4.50 02/01/1997 03/01/1997…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 81 FR 29765 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)May 13, 2016★ strong match
    …nalties and the adjustment of civil penalties for inflation. The Debt Collection Improvement Act of 1996 amended the 1990 act to require agencies to make inflation adjustments of civil monetary penalties by regulation in accordance with principles in the 1990 act. On July 10, 1997 (at 62 FR 36993), PBGC published a fin…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]