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48 documents · 0.08sAllIRCERISAPBGCJoint Board
  1. 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…
  2. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    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…
  3. PBGCPBGC Opinion LettersJun 3, 1999
    Pension Benefit Guaranty Corporation 99-1 June 3, 1999 RE FE RE NC E: [* 1] >40 06(a )(3 )(E) > OP INI ON : I write i n response to your requ est that t he PBGC clari fy how t he var iabl e-r ate premi um requ ire ments of s ecti on 4006 of the Employee Retirement Income Security Act of 1974 (ERISA ) apply to a mul tip…
  4. 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
    …, 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 required as of each due da te with interest to September 15, 2000: 3 D ue D ate PY98 PY99 PY2000 Missed Co ntributi ons wit…
  5. 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…
  6. 91 FR 36100 — Technical Amendments: Special Financial Assistance
    PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
    r § 4044.54 of this chapter that applied as of that date. (iii) For purposes of paragraph (h)(1)(ii), that present value must be ( printed page 36105) aggregated with the present value of withdrawal liability payments assessed that are the subject of any prior or contemporaneous settlement or proposed settlement during…
  7. 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,…
  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. 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. …
  10. 91 FR 45739 — Penalties for Failure To Provide Certain Notices or Other Material Information
    PBGCProposed Rules (FR)Proposed Jul 21, 2026related by meaning
    …n 29 CFR part 4007, App., question 21(b)(5). Back to Citation 16.  Office of Management and Budget, Memorandum M-25-20: Guidance Implementing Section 3 of Executive Order 14192, Titled “Unleashing Prosperity Through Deregulation” (Mar. 26, 2025). Back to Citation 17.  5 U.S.C. 601 et seq. Back to Citation 18.  The appl…
  11. 79 FR 13547 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCFinal Rules (FR)Mar 11, 2014
    …PBGC to set premium due dates and assess penalties for failure to pay premiums timely. Beginning in 1999,[3] PBGC set the variable-rate premium due date for plans of all sizes as 9 1/2
  12. 79 FR 347 — Payment of Premiums; Large-Plan Flat-Rate Premium
    PBGCFinal Rules (FR)Jan 3, 2014
    …due dates and assess penalties for failure to pay ( printed page 348) premiums timely. Beginning in 1999,[2] PBGC set the variable-rate premium due date for plans of all sizes as 9 1/2
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  15. ERISA § 4221(e) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017
    …ion 1392(c) of this title that a principal purpose of a transaction that occurred before January 1, 1999, was to evade or avoid withdrawal liability under this subtitle, and (e)(1)(C) (C) such transaction occurred at least 5 years before the date of the complete or partial withdrawal, then the special rules under parag…
  16. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    ned that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. List of Subjects 29 CFR Part 4000 Administrative practice and procedure Pension insurance 29 CFR Part 4233 Employee benefit plans Pension insurance Reporting and recordkeeping requirements 29 CFR Part 49…
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]