PBGCPBGC Opinion LettersMay 5, 1997
Pension Benefit Guaranty Corporation
OPINION 97-1
May 5, 1997
RE FE RE NC E:
[*1] 4001(b)(1)40 01 De fini tions
4201(a)4201 W ith drawal Li abili ty Est ablis hed
29 CFR 4001 .3>40 01.3 >
OP INI ON :
This resp onds to yo ur request
for the opinion of t he Pension Benefit Guaranty Corporation ("PB GC" ) concerning
the
a…
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…
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…
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…
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).
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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
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 LettersMay 20, 1998★ strong match
compensation,
disci pline and day-t o-day f uncti ons of employ ees who operat e the Trans it Sy stem. Contract § § I.A.1, I.A.2. a.
The
Req uest s
u ggests that the IRS's f avorable qualificat ion lett er of * * * , may support the Request because the
IR S's
letter refer s to
the Plan as a gover nmental plan. n7 Howe…
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…
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…
PBGCFinal Rules (FR)May 13, 2016★ strong match
…f civil monetary penalties by regulation in accordance with principles in the 1990 act. On July 10, 1997 (at 62 FR 36993), PBGC published a final rule to implement the 1996 act. That final rule added to PBGC's regulations parts 4071 and 4302, which provided that the maximum penalty amounts under sections 4071 and 4302 …
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,…
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.
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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]
91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
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PBGCPBGC Opinion LettersFeb 17, 1998
…oyer P lans
OP INI ON :
I
write
purs uant to y our r eques t f or rec onsi derat ion of the May 15, 1997,
ini ti al de ter minat ion i ssu ed by t he Pens ion
Be nefit
Gua ranty C orp orati
on (" PB GC ") that
the * * * Defined Benefit Pension Plan (the "Plan") is subject t o the
ter minat ion
insuran ce pr ovisio ns o…