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
IRCCourt RulingsNov 12, 1981
…
The Commissioner determined deficiencies in the petitioners’ Federal income taxes of $1,850.54 for 1975 and $795.58 for 1976. Also, for 1975, he determined an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 of $92.53. After concessions by the petitioners, the issues for decision are: (1) Whe…
IRCCourt RulingsMar 24, 1980
232 8,054,746.00 4,105,409
1975 97,583,835 12,739,821.00 6,858,947
1976 141,912,127 23,418,981.00 12,175,105
1977 168,944,103 27,330,113.00 14,416,901 From 1968 through 1975, gross sales increased almost 23 times, pre-tax earnings rose about 108 times, and after-tax earnings rose more than 114 times. During such period…
IRCCourt RulingsNov 29, 1993
…sset,” 12 Cal. W. L. Rev. 560 (1976).
Respondent has taken the same approach in the past. See Priv. Ltr. Rul. 8309144 (Dec. 6, 1982); Priv. Ltr. Rul. 8252159 (Oct. 4, 1982); Priv. Ltr. Rul. 8204056 (Oct. 27, 1981); Priv. Ltr. Rul. 7952045 (Sept. 25, 1979); cf. Rev. Rul. 80-27, 1980-1 C.B. 85.
For a full discussion of s…
IRCCourt RulingsMar 12, 1979
.C. secs. 8337 and 8339. During 1975, petitioner received 12 monthly payments totaling $10,879.
On February 7,1976, petitioner became 70 years of age. At the time of his retirement in 1973, petitioner had contributed $12,284 into the Civil Service Annuity Fund (the fund). For purposes of this case, the parties have sti…
78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden PBGCProposed Rules (FR)Proposed Jul 23, 2013related by meaning
/www.regulations.gov.
Follow the Web site instructions for submitting comments.
Email:reg.comments@pbgc.gov.
Fax:
202-326-4112.
Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026.
All submissions must include…
ERISACode / StatuteJan 6, 2025
…or purposes of this subsection, in the case of an employer security held by a plan after January 1, 1975, the ownership of which is derived from ownership of employer securities held by the plan on January 1, 1975, or from the exercise of rights derived from such ownership, the value of such security held after January…
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…in the context of specific questions submitted by stakeholders since the 1980s. See,
e.g., DOL Inf. Ltr to George Cox (Jan. 16, 1981); DOL Adv. Op. to Theodore R. Groom (Jan. 16, 1981); DOL Adv. Op. to Daniel E. O'Sullivan, Union Labor Life Ins. Co (Aug. 2, 1982); Ltr from Ass't Sec. Dennis Kass to Sen. Howard Metzenbu…
IRCRegulationsMay 18, 2016
…The provisions of this paragraph may be illustrated by the following example: Example.On January 1, 1975, A, age 55, who is a calendar-year taxpayer, contributes $1,500 to an individual retirement account established for his benefit. For 1975, A is entitled to a deduction of $1,400 under section 219. For 1975, A does n…
84 FR 53084 — Administrative Review of Agency Decisions PBGCProposed Rules (FR)Proposed Oct 4, 2019related by meaning
llow the online instructions for submitting comments.
Email: reg.comments@pbgc.gov. Refer to RIN-1212-AB35 in the subject line.
Mail or Hand Delivery: Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026.
All submissions must inclu…
IRCCourt RulingsAug 12, 1980
…come tax return the $119.86 of interest earned by the IRA. No interest was earned by the IRA during 1975. Petitioners argue that the excise tax under section 4973 should not be imposed on them (1) for 1975, because they took no income tax deduction for the 1975 contribution and (2) for 1976, because they included in th…
PBGCPBGC Opinion LettersJan 27, 2000★ strong match
ty allocation method to be
a violation of the trustees’ fiduciary duties. The PBGC’s
regulatory authority is limited to the application of Title IV of ERISA, whereas fiduciary questions arise under Title I of ERISA.
We therefore do not express any view whether the proposed change
in the Plan’s withdrawal liability allo…
90 FR 40973 — Miscellaneous Corrections, Clarifications, and Improvements; Correction PBGCFinal Rules (FR)Aug 22, 2025related by meaning
…:
Effective September 15, 2025.
FOR FURTHER INFORMATION CONTACT:
Monica O'Donnell ( odonnell.monica@pbgc.gov), Attorney, Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101; 202-229-5507. If you are deaf or hard of hearing, or h…
90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
…information.
Copies of comments may also be obtained by writing to Disclosure Division ( disclosure@pbgc.gov), Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101, or calling 202-326-4040 during normal business hours. If you are deaf or hard of hearing, or …
PBGCPBGC Opinion LettersSep 30, 1994related by meaning
….
Your
fir st r equest c oncerns a par ticu lar
applicat ion of t he princ iples set f orth i n the PBGC's Notice enti tled "Mult iemployer
Pensi on
Plans ; With drawal Liabi li ty in Pl ans w it hout Unfun ded Vest ed Benef it s," 56
Fed.
Reg. 12288 (March 1991)
(the "March 19 91 No tice"),
copy encl osed. Your second…
133 T.C. No. 9 — Taproot Administrative Services, Inc. v. Commissioner IRCCourt RulingsSep 29, 2009
…essing inadvertent termination :"waiver requests
under section 1362(f) .23 See, -e .'g' ., Priv' .` Ltr . Rul . 2009- .15=020
(Dec . 19, 2008) ; Priv .Ltr . Rul 2008-4`5`=037 .(July 31, 2008)
Priv . Ltr .' Rul 2005-01-013 .(Sept . 29,'2004') .
3 . Other Compel-lina'Reasons
. .
To Reject the - Leaal .
Interpretation Pet…
84 FR 51494 — Benefit Payments and Allocation of Assets PBGCProposed Rules (FR)Proposed Sep 30, 2019★ strong match
ORMATION CONTACT:
Joseph M. Krettek (
krettek.joseph@pbgc.gov), Assistant General Counsel for Benefits, 202-326-4400 ext. 6772; or Deborah C. Murphy ( murphy.deborah@pbgc.gov), Assistant General Counsel; Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026. TT…
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…
PBGCFinal Rules (FR)Jul 29, 2011related by meaning
jurisdiction of the Department of Labor). On January 22, 2007 (at 72 FR 2615), PBGC amended its regulation part 4011 to reflect that statutory change. Executive Order 13563 on Improving Regulation and Regulatory Review, among other requirements, directs agencies to periodically review regulations to remove those that a…
IRCRegulationsSep 9, 2016
…tions made under the plan for each of the years 1970, 1971, and 1972. For the years 1973, 1974, and 1975, U contributes 70 percent and V and W each contribute 15 percent of the total contributions made under the plan for each year. The plan is a multiemployer plan under section 414(f) and this section for 1975 because …