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Go to T.C. Memo. 1999-279 (not yet in the library — opens the official source)
52 documents · 0.07sAllIRCERISAPBGCJoint 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 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…
  3. 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…
  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. 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
    …nning after August 5, 1997. Back to Citation 8.   See 86 FR 1256. Back to Citation 9.   See 85 FR 10279. Back to Citation 10.  Section 4006(a)(3)(F) of ERISA reads, “For each plan year beginning in a calendar year after 2006 and before 2013. . .” and section 4006(a)(3)(H) of ERISA refers to 4006(a)(3)(A)(iv), which say…
  6. 91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments
    PBGCProposed Rules (FR)Proposed Jul 6, 2026related by meaning
    1986 05/01/1986 8.00 05/01/1986 10/01/1986 7.75 10/01/1986 11/01/1986 7.50 11/01/1986 12/01/1986 7.75 12/01/1986 03/01/1987 7.50 03/01/1987 06/01/1987 7.25 06/01/1987 07/01/1987 7.50 07/01/1987 10/01/1987 7.75 10/01/1987 11/01/1987 8.00 11/01/1987 03/01/1988 8.25 03/01/1988 04/01/1988 8.00 04/01/1988 06/01/1988 7.75 06…
  7. 29 C.F.R. § 4907.170(k) — Compliance procedures.
    PBGCRegulationsJan 1, 2017related by meaning
    (k) (k) The time limits cited in paragraphs (g) and (j) of this section may be extended with the permission of the Assistant Attorney General.
  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. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  11. 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…
  12. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  13. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    Removed] 26. Remove § 4203.6. PART 4204—VARIANCES FOR SALE OF ASSETS 27. The authority citation for part 4204 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1384(c). § 4204.11 [Amended] 28. Amend § 4204.11 by removing “(Approved by the Office of Management and Budget under control number 1212-0021)”. § …
  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. PBGCRegulationsJul 1, 2019related by meaning
    [Reserved]
  17. 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…
  18. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]