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Go to T.C. Memo. 1999-196 (not yet in the library — opens the official source)
49 documents · 0.07sAllIRCERISAPBGCJoint Board
  1. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    d adding in its place “submitter must”; removing “paragraph shall” and adding in its place “paragraph will”; and removing “therefor” in paragraph (b); c. Removing “disclosure officer” and adding in its place “Disclosure Officer”; removing “Counsel shall” and adding in its place “Counsel will”; and removing “requester s…
  2. 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…
  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. 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…
  5. 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…
  6. 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…
  7. 89 FR 96531 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCFinal Rules (FR)Dec 5, 2024related by meaning
    4902.12 [Amended] 5. In 4902.12, amend paragraph (a) by removing “—PBGC”. § 4902.13 [Redesignated as § 4902.14] 6. Redesignate § 4902.13 as § 4902.14. 7. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC he…
  8. 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
  9. 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
  10. 89 FR 84314 — Privacy Act Regulation; Exemption for Legal Case Management Records
    PBGCProposed Rules (FR)Proposed Oct 22, 2024related by meaning
    ] 3. Redesignate § 4902.13 as § 4902.14. 4. Add new § 4902.13 to read as follows: § 4902.13 Specific exemptions: Legal Case Management. (a) Exemption. Under the authority granted by 5 U.S.C. 552a(k)(2), PBGC hereby exempts the system of records entitled “PBGC-19, Office of Negotiations and Restructuring/Office of Gener…
  11. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 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…
  15. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  16. 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…
  17. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. 29 C.F.R. § 4000.28 — [Reserved]
    PBGCRegulationsDec 7, 2023related by meaning
    [Reserved]