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Go to T.C. Memo. 1998-395 (not yet in the library — opens the official source)
54 documents · 0.04sAllIRCERISAPBGCJoint Board
  1. 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…
  2. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026★ strong match
    …BGC will add to the account balance interest thereon for that month using— (1) For months after May 1998, the applicable Federal mid-term rate (as determined by the Secretary of the Treasury pursuant to section 1274(d)(1)(C)(ii) of the Code) for that month (or, where the rate for a month is not available at the time PB…
  3. 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…
  4. PBGCPBGC Opinion LettersFeb 17, 1998
    Pension Benefit Guaranty Corporation 98-1 Februa ry 17, 1998 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 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 o…
  5. 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…
  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. PBGC Op. Ltr. 2001-1 — Becau se the la nguag e of the c ited statu tes is iden tical, thi s letter h ereina fter will
    PBGCPBGC Opinion LettersFeb 6, 2001
    …ke all or a part of a required contribution for the third quarter ly installment due on October 15, 1998. Thereafter, eight additional quarte rly installments were missed, and the catch-up pay ments for the 1998 and 1999 plan ye ars were also missed. The table below refle cts PBGC’s understanding of the amounts require…
  8. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    emental payment is made, only the payment of SFA under the interim final rule is 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. …
  9. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013
    …um due date—9 1/2 months after the beginning of the premium payment year—was established by PBGC in 1998 [7]
  10. 79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCFinal Rules (FR)May 28, 2014
    …n required by § 4231.9 in addition to the information required by § 4231.8. Back to Citation 7.  In 1998, PBGC amended its regulations to expand the applicability of the waiver of this notice under § 4231.8(f). Prior to that amendment, the requirement for 120 days' notice could be waived only if PBGC was satisfied that…
  11. 79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCProposed Rules (FR)Proposed Jan 29, 2014
    …n required by § 4231.9 in addition to the information required by § 4231.8. Back to Citation 7.  In 1998, PBGC amended its regulations to expand the applicability of the waiver of this notice under § 4231.8(f). Prior to that amendment, the requirement for 120 days' notice could be waived only if PBGC was satisfied that…
  12. 84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
    Secretary of Labor to prescribe simplified annual reports for pension plans that cover fewer than 100 participants. Back to Citation 14.   See, e.g., section 430(g)(2)(B) of the Code, which permits single-employer plans with 100 or fewer participants to use valuation dates other than the first day of the plan year. Bac…
  13. 84 FR 51490 — Lump Sum Payment Assumptions
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …r determining lump sum interest rates and discontinuing publication of its legacy interest rates in 1998. See 63 FR 57228 (October 26, 1998); 65 FR 14753 (March 17, 2000). Back to Citation 10.
  14. 29 C.F.R. § 4022.81(c)(3) — General rules.
    PBGCRegulationsSep 1, 2017
    …dd to the account balance interest thereon for that month using— (c)(4)(i) (i) For months after May 1998, the applicable federal mid-term rate (as determined by the Secretary of the Treasury pursuant to section 1274(d)(1)(C)(ii) of the Code) for that month (or, where the rate for a month is not available at the time th…
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. 87 FR 57824 — Change of Address; Technical Amendments
    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…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]
  19. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …is unaffected by this final rule. Back to Citation 3.  See PBGC final rule at 63 FR 68684 (Dec. 14, 1998). Back to Citation 4.  See
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]