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Go to T.C. Memo. 1996-519 (not yet in the library — opens the official source)
48 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020★ strong match
    Citation 11.   See 52 FR 30662 (August 17, 1987). Back to Citation 12.  The 16 percent accounts for benefits, per OMB Guidelines. Back to Citation 13.  The conditions under 552(a)(4)(A)(iii) of the FOIA are, “if disclosure of the information is in the public interest because it is likely to contribute significantly to …
  2. 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…
  3. 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…
  4. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …to t he "Reque st" incl ude you r le tt ers dated Septembe r 8, 1995 ("Sept . Lt r.") ; Jan uary 5, 1996 ("Jan. Letter"); April 26, 1996 ("Apr. Ltr."); and Jul y 21, 1997 ("Jul y Lt r.") , an d att achmen ts ther eto. In addi ti on, y ou have provided PB GC co unsel in t elephone conversations with cert ain background …
  5. 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…
  6. 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…
  7. 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…
  8. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  9. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010★ strong match
    …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…
  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. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019★ strong match
    …e heading of § 4043.29 includes “a change in contributing sponsor,” the regulatory text does not. A 1996 rulemaking added a new reportable event for transactions that result in any person ceasing to be a member of the plan's controlled group, amending the then existing regulation that required reporting only if there w…
  12. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    4902.12 [Amended] 5. In 4902.12, amend paragraph (a) by removing “—PBGC”. § 4902.13 [Redesignated as § 4902.14] 6. Redesignate § 4902.13 as § 4902.14. 7. 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 he…
  13. 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…
  14. 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…
  15. 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…
  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. 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. …
  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. 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…
  20. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010★ strong match
    …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…