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★ strong match
… 31, 2019) available at
https://www.whitehouse.gov/wp-content/uploads/2019/10/M-20-02-Guidance-Memo.pdf.
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3.
See
section 3(d)(3) of Executive Order 12866 and section 4(b) of Executive Order 13771.
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[FR Doc. 2020-17952 Filed 8-25-20; 8:45 am]
BILLING CODE 7709-02-P
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…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related 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…
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…
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…
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,…
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.
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4.
https://www.whitehouse.gov/sites/default/files/omb/memoranda/2017/m-17-11_0.pdf.
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[FR Doc. 2017-01074 Filed 1-30-17; 8:45 am]
BILLING CODE 7709-02…
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersMay 20, 1998★ strong match
ting
to such a determi nati on should be di rected t o the Department of Labor or t he Int ernal
Revenue
Service ,
respe ctively.
Charles Korb
Manager Processing and
Technical Assistance [*30] Branch
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
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…
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…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]