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Go to T.C. Memo. 1997-96 (not yet in the library — opens the official source)
46 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    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…
  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. 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
  4. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    1987 Comp., p. 235. 4. Revise the heading of part 4901 to read as set forth above. 5. Revise § 4901.1 to read as follows: § 4901.1 Purpose and scope. This part contains PBGC's general rules implementing the Freedom of Information Act. This part sets forth generally the categories of records accessible to the public, t…
  5. 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…
  6. 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…
  7. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    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…
  8. 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…
  9. 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,…
  10. 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…
  11. 29 C.F.R. § 4907.170(h) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (h) (h) Appeals of the findings of fact and conclusions of law or remedies must be filed by the complainant within 90 days of receipt from the agency of the letter required by § 4907.170(g). The agency may extend this time for good cause.
  12. 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,…
  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. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. 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…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. 29 C.F.R. § 4907.150(c) — Program accessibility: Existing facilities.
    PBGCRegulationsJan 1, 2017related by meaning
    (c) (c) Time period for compliance. The agency shall comply with the obligations established under this section by October 21, 1986, except that where structural changes in facilities are undertaken, such changes shall be made by August 22, 1989, but in any event as expeditiously as possible.
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. 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…
  20. 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…