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Go to T.C. Memo. 2000-150 (not yet in the library — opens the official source)
43 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 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
    …ts 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 h Int eres t t o 9/15/ 2000 10/15/ 98 [$28,176] [$32,956] 1/15/ 99 [$62,569] [$71,692] 4/15/ 99 [$80,294] [$90,170] 7/15/ 99 [$80,294] [$88,355] 9/15/ 99 [$7…
  2. 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…
  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. 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
    …rs beginning after December 31, 2005, and before January 1, 2013.” Back to Citation 11.   See 73 FR 15065. Back to Citation 12.   See section 703 of the Bipartisan Budget Act of 2013, Public Law 113-67 (Dec. 26, 2013). Back to Citation 13.   See 81 FR 15432. Back to Citation 14.   See 87 FR 43991. Back to Citation 15. …
  5. 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…
  6. PBGC Op. Ltr. 2000-1 — Withdrawal liability
    PBGCPBGC Opinion LettersJan 27, 2000
    2000-1 §4211(b) §4211(c) §4214(a) §4214(b) §4220(a) §4220(c) 29 C.F.R. §4211.11(a) [PBGC Letterhead] January 27, 2000 This responds to your request for the opinion of the Pension Benefit Guaranty Corporation (“PBGC”) concerning the application of certain provisions of the Employee Retirement Income Security Act of 1974…
  7. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    …t of Justice, the General Accountability Office, or the Department of the Treasury. On November 20, 2000, the Department of Justice and the Department of the Treasury revised the FCCS. 65 FR 70390 (Nov. 20, 2000). Overview of Proposed Regulatory Changes
  8. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013related by meaning
    llion. (1) Form 200 must be filed with PBGC no later than 10 days after the due date for any required payment for which payment was not made when due. (2) If a contributing sponsor or the ultimate parent completes and submits Form 200 in accordance with this section, PBGC will consider the notification requirement in s…
  9. 84 FR 51490 — Lump Sum Payment Assumptions
    PBGCProposed Rules (FR)Proposed Sep 30, 2019
    …n 417(e) of the Code (1988) (amended 1994). Back to Citation 6.   See 65 FR 14753, 14755 (March 17, 2000). Back to Citation 7.  The interest assumption in section 417(e)(3) of the Code was updated by section 302(b) of the Pension Protection Act of 2006, Public Law 109-280. The applicable interest rate is defined as the…
  10. 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.
  11. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    on 303(d)(2). Back to Citation 7.  74 FR 11022 (Mar. 16, 2009), http://www.gpo.gov/​fdsys/​pkg/​FR-2009-03-16/​pdf/​E9-5741.pdf. Back to Citation 8.   http://www.pbgc.gov/​Documents/​n-12-61.pdf. Back to Citation 9.  Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012), http://www.pbgc.gov/​prac/​…
  12. 85 FR 55587 — Lump Sum Payment Assumptions
    PBGCFinal Rules (FR)Sep 9, 2020
    …17(e)(3) of the Code (1988) (amended 1994). Back to Citation 6.   See 65 FR 14753, 14755 (March 17, 2000). Back to Citation 7.  The interest assumption in section 417(e)(3) of the Code was updated by section 302(b) of the Pension Protection Act of 2006, Public Law 109-280. The applicable interest rate is defined as the…
  13. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  14. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …13310) Code section 436 applies in any of these examples. (1) Date of UCE. (i) Facts: On January 1, 2000, a Company adopts a plan that provides an unreduced early retirement benefit for participants with specified age and service whose continuous service is broken by a permanent plant closing or permanent layoff that o…
  15. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    he proposed rule would move the current § 4901.17 on exhaustion of administrative remedies to new § 4901.18. Record of Concern to More Than One Agency PBGC proposes to modify § 4901.23, which covers the procedures for a requested record that is of interest to a Federal agency other than PBGC. Currently, PBGC may releas…
  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
    …(3). § 4000.3 [Amended] 2. Amend § 4000.3(c)(3) by: a. Removing “1200 K Street, NW, Washington, DC. 20005-4026;” and adding in its place “445 12th Street SW, Washington, DC 20024-2101;” b. Removing “(TTY/TDD users may call the Federal relay service toll-free at 1-800-877-8339 and ask to be connected to the appropriate …
  19. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]
  20. PBGCRegulationsJan 1, 2017related by meaning
    [Reserved]