PBGCPBGC Opinion LettersMay 5, 1997★ strong match
ed to dome stic entities.
The
PBG C regulat ions provi de that two
or more tr ades or busi nesses will be consider ed under
commo n control (and
hence a single e mplo yer) for p urpo ses of T itle IV o f ER ISA if they are " 'under c omm on co ntrol,'
as de fined in
regulati ons
prescri bed
under sect ion 414( c) of th…
PBGCPBGC Opinion LettersDec 29, 1997
Pension Benefit Guaranty Corporation
97-2
December 29, 1997
RE FE RE NC E:
[*1] 402 1(b)(1 3) Plans C overed . Professional Se rvice Em ployer P lans
OP INI ON :
I
wri te i n res ponse t o your reque st for a recon side rat ion of the Pensi on
Be nefit Gu aranty
Corporat ion' s ("PBGC")
initial dete rmina tion with
re …
88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates PBGCFinal Rules (FR)Nov 7, 2023★ strong match
…s included in the phased recognition of SFA assets.
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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.
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8.
See 86 FR 1256.
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9.
See 85 FR 10279.
Ba…
PBGCRegulationsJan 1, 2017related by meaning
(k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
PBGCFinal Rules (FR)Aug 26, 2020
MB issued OMB Memorandum M-20-02,[2]
which provides agencies with instructions for complying with the requirements of E.O. 13891 (“OMB Memo M-20-02”). In accordance with OMB's direction, PBGC is amending title 29, chapter 40, subchapter L of the Code of Federal Regulations by adding a new part 4908, “Procedures for PBG…
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…
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
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
…5
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
4.75
03/01/1997
04/01/1997
5.00
04/01/1997
05/01/1997
4.75
05/01/1997
06/01/1997
5.00
06/01/1997
08/01/1997
5.25
08/01/1997
09/01/1997
4.75
09/01/1997
10/01/1997…
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,…
PBGCPBGC Opinion LettersJan 27, 2000
…ributable” or “direct
attribution” method as set forth in 29 U.S.C. § 1391(c)(4)(1994
and Supp. III 1997). The PBGC approved the Plan’s current
allocation method on October 18, 1992. The Plan is fully funded
and will continue to be so for the foreseeable future. Since the
effective date of MPPAA, 40 employers have with…
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
Citation
11.
See 52 FR 30662 (August 17, 1987).
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12.
The 16 percent accounts for benefits, per OMB Guidelines.
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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 …
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023
…'s determination was not arbitrary and capricious).
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8. The Taxpayer Relief Act of 1997 increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997.
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9.
Section 304 of the SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act,…
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.
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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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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).
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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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]