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Go to T.C. Memo. 1997-126 (not yet in the library — opens the official source)
48 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    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…
  2. PBGC Op. Ltr. 1997-2 — Coverage, Professional service employer plan
    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 …
  3. 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. 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. Back to Citation 8.   See 86 FR 1256. Back to Citation 9.   See 85 FR 10279. Ba…
  4. 85 FR 52481 — Procedures for PBGC Guidance Documents
    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…
  5. 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…
  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. 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…
  8. 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
  9. 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…
  10. 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…
  11. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010related by meaning
    of delinquent obligations is to be centralized at the Treasury Department in order to increase the efficiency of the Government's collection efforts. Pursuant to 31 U.S.C. 3716, to utilize the administrative offset tools under DCIA, Federal agencies had to “adopt, without change, regulations on collecting by administr…
  12. PBGC Op. Ltr. 2000-1 — Withdrawal liability
    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…
  13. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    roup member for employment by another member of the same controlled group. The proposed rule would clarify that a participant is ( printed page 30669) active if the participant receives compensation from any member of the plan's controlled group for work performed for any member of the plan's controlled group. The prop…
  14. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023
    …'s determination was not arbitrary and capricious). Back to Citation 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. Back to Citation 9.  Section 304 of the SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act,…
  15. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  16. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  17. 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…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    …95 ("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 information. The R equest The Plan sponsor i s * * * (t he "Corpor…