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Go to T.C. Memo. 1996-57 (not yet in the library — opens the official source)
54 documents · 0.06sAllIRCERISAPBGCJoint 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 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 …
  3. PBGCPBGC Opinion LettersJul 8, 1996
    Pension Benefit Guaranty Corporation 96-3 July 8, 1996 RE FE RE NC E: [*1] § 4021(b)(2) OP INI ON : I write i n response to your lett ers regarding coverage of the above-ref erenced Plan under Titl e IV of the Employee Retirement Inco me S ecurity A ct of 1974, 29 U.S .C . § § 13 01- 146 1 ( 199 4) (" ERI SA" ). On J a…
  4. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026★ strong match
    …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. 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 …
  6. 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
  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. 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 …
  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. 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…
  12. 89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
    ccess telecommunications relay services. FOR FURTHER INFORMATION CONTACT: Karen Levin ( levin.karen@pbgc.gov), Attorney, Regulatory Affairs Division ( reg.comments@pbgc.gov), Office of the General Counsel, at 202-229-3559, or Shawn Hartley ( hartley.shawn@pbgc.gov), Chief Privacy Officer, Office of the General Counsel,…
  13. 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…
  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. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    arch 9, 2021. Back to Citation 26.   See, e.g., special rules for small plans under part 4007 (Payment of Premiums). Back to Citation 27.   See, e.g., section 104(a)(2) of ERISA, which permits the Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Back to…
  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. 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…
  19. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022★ strong match
    final rule also moves what was § 4901.17 on exhaustion of administrative remedies to newly added § 4901.18. Record of Concern to More Than One Agency The final rule modifies § 4901.23, which covers the procedures for a requested record that is of interest to a Federal agency other than PBGC. Before the final rule, PBG…
  20. 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…