75 FR 48283 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Aug 10, 2010related by meaning
ww.regulations.gov.
Follow the Web site instructions for submitting comments.
E-mail: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or Hand Delivery: Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026.
All submissions must include the Regulation I…
PBGCPBGC Opinion LettersJun 18, 1992related by meaning
ion 4204 a nd th e PBGC's r egul ati on on Vari ances for Sale of
Asse ts is subje ct to the d ispute re solutio n pro ced ures o f section 422 1.
If you ha ve any fu rther q uestion s regar ding this
matter, yo u may c all De bor ah C . M urph y of this
off ice at 202- 778-
885 0.
Carol Connor Flowe
Ge neral C ouns el
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersMay 20, 1998related by meaning
ting
to such a determi nati on should be di rected t o the Department of Labor or t he Int ernal
Revenue
Service ,
respe ctively.
Charles Korb
Manager Processing and
Technical Assistance [*30] Branch
PBGCRegulationsJul 1, 2019related by meaning
[Reserved]
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
Footnotes
1.
SECURE 2.0 Act of 2022, Division T of the Consolidated Appropriations Act, 2023, Public Law 117-328 (Dec. 29, 2022).
Back to Citation
2. Withdrawal liability represents a withdrawing employer's proportionate share of the plan's unfunded benefit obligations and is an important source of income for the pla…
PBGCPBGC Opinion LettersJul 8, 1996related by meaning
4). You
may
reque st recons ider ati on of
thi s det
erminat ion purs uant t o Subpart C of 29 C.F. R. Part 2606 (1994). This ini tial
deter minat ion will bec ome effective o n the 3 1st da y after the d ate of this le tter unless an agg rieved perso n req uests
reco nside ration w ithin 30 days o f the date of this l…
79 FR 18483 — Title IV Treatment of Rollovers From Defined Contribution Plans To Defined Benefit Plans PBGCProposed Rules (FR)Proposed Apr 2, 2014related by meaning
efore June 2, 2014.
ADDRESSES:
Comments, identified by Regulatory Information Number (RIN 1212-AB23) may be submitted to any by the following methods: Federal eRulemaking Portal: http://www.regulations.gov.
Follow the Web site instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail o…
PBGCRegulationsDec 7, 2023related by meaning
[Reserved]
75 FR 64683 — Liability for Termination of Single-Employer Plans; Treatment of Substantial Cessation of Operations PBGCProposed Rules (FR)Proposed Oct 20, 2010related by meaning
ww.regulations.gov.
Follow the Web site instructions for submitting comments.
E-mail: reg.comments@pbgc.gov.
Fax:
202-326-4224.
Mail or hand delivery: Legislative and Regulatory Department, Pension Benefit Guaranty Corporation, 1200 K Street, NW., Washington, DC 20005-4026.
All submissions must include the Regulation I…
PBGCPBGC Opinion LettersSep 27, 1994related by meaning
reting E RIS A § 4 03( c). W e
understand
that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury
has propose d regu lat ions on th is subje ct. Prop.
Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir
views o n this issue.
I
hope this…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCPBGC Opinion LettersAug 18, 1995related by meaning
PBGC Opinion Lett er 94- 3,
2
(1994); PB GC O pinion Letter 89-2, 2 (1989);
PBGC
Opinion Letter 88-8, 2 (1988); PB GC O pinion Letter 82-9, 1 (1982). W e will, however,
conti nue our pract ice
of answ ering q uestion s of gen eral inter preta tion und er T itle IV o f ER ISA .
I
hope that this has been of assist ance t…
PBGCRegulationsJan 1, 2017related by meaning
[Reserved]
PBGCRegulationsFeb 8, 2021related by meaning
(b) (b) For purposes of this part: Initial withdrawal liability means the amount of withdrawal liability determined in accordance with sections 4201 through 4225 of title IV without regard to the occurrence of a mass withdrawal. Mass withdrawal liability means the sum of an employer's liability for de minimis amounts, …
PBGCRegulationsJan 1, 2017related by meaning
t of the credit under section 4206(b)(1) and then of the reduction in the credit under paragraph (b)(2) of that section. In cases where the withdrawal liability for the prior partial withdrawal was reduced by an abatement or other reduction of that liability, the adjusted credit is further reduced in accordance with § …
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…
PBGCRegulationsJan 1, 2017related by meaning
(b) (b) Requirements for “send date.” Your submission or issuance must meet the applicable requirements of the commercial delivery service, be properly addressed, and—
(b)(1) (1) Delivery within two days. It must be reasonable to expect your submission or issuance will arrive at the proper address by 5 p.m. on the seco…
PBGCFinal Rules (FR)Jul 8, 2022related by meaning
d to preclude or disincentivize plans and employers from taking actions
( printed page 40999)
that have the potential to accelerate plan insolvencies. PBGC is also providing for a comment period of 30 days, solely on this withdrawal liability condition in § 4262.16(g)(2), because it is an area of complexity that may be…