IRCCourt RulingsFeb 10, 1997
…[4.] This ruling does not consider the actual amounts
deductible for the 1977 taxable year. Undated Technical
Advice Memorandum ruling involving years 1977-1978.
[5.] The total amount that may be deducted, however,
is limited by the dollar amount determined under
section 404(a)(1)(A) of the Code. [Tech. Adv. Mem. 87140…
IRCCourt RulingsJun 8, 2005
…, Mrs. Kandil is a sixth-grade teacher of math and science at Jordan Middle
School.
During the high-tech bubble in 2000, Mr. El-Bibany worked in
“some nonemployment type of activities” related to high-tech
investments. In the beginning of September 2001, Mr. El-Bibany
left the United States on an employment contract as…
PBGCPBGC Opinion LettersMay 20, 1998related by meaning
…ent of Labor or t he Int ernal
Revenue
Service ,
respe ctively.
Charles Korb
Manager Processing and
Technical Assistance [*30] Branch
89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAFinal Rules (FR)Apr 25, 2024
…ck to Citation
597.
Barbu, A.,
Ex-Post Loss Sharing in Consumer Financial Markets
at 61 (Table X). Tech. rep.,INSEAD.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4079524.
Back to Citation
598.
Vivek Bhattacharya, Gaston Illanes, & Manisha Padi at 2,
Fiduciary Duty and the Market for Financial Advice,
Wor…
PBGCFinal Rules (FR)Sep 22, 2022related by meaning
…rvices.
SUPPLEMENTARY INFORMATION: Through July 31, 2022, the Pension Benefit Guaranty Corporation (PBGC) resided and accepted mail at 1200 K Street NW, Washington, DC, 20005-4026. On August 1, 2022, PBGC officially relocated to a new street address: 445 12th Street SW, Washington, DC 20024-2101.
PBGC is promulgating t…
84 FR 30666 — Miscellaneous Corrections, Clarifications, and Improvements PBGCProposed Rules (FR)Proposed Jun 27, 2019related by meaning
…p://www.regulations.gov. Follow the online instructions for submitting comments.
Email:reg.comments@pbgc.gov.
Refer to RIN 1212-AB34 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.
…
88 FR 44045 — Benefit Payments and Allocation of Assets PBGCFinal Rules (FR)Jul 11, 2023related by meaning
wed for many years, and PBGC will continue to follow those policies and practices in the interim.
FOR FURTHER INFORMATION CONTACT:
Joseph M. Krettek ( krettek.joseph@pbgc.gov), Assistant General Counsel for Benefits, 202-229-6772; or Hilary Duke (
duke.hilary@pbgc.gov), Assistant General Counsel for Regulatory Affairs;…
80 FR 18172 — Multiemployer Plans; Electronic Filing Requirements PBGCProposed Rules (FR)Proposed Apr 3, 2015related 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…
90 FR 45918 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Sep 24, 2025related by meaning
ent four quarters. Historical spreads are available on
www.pbgc.gov,
along with more recent spreads.
( printed page 45919)
Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
83 FR 63802 — Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age PBGCFinal Rules (FR)Dec 12, 2018related by meaning
on PBGC's website (
www.pbgc.gov).
2
Table II-A.
3
Table II-B.
4
Table II-C.
( printed page 63804)
* * * * *
Issued in Washington, DC.
Hilary Duke, Assistant General Counsel for Regulatory Affairs Pension Benefit Guaranty Corporation.
[FR Doc. 2018-26843 Filed 12-11-18; 8:45 am]
BILLING CODE 7709-02-P
91 FR 39463 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jun 30, 2026related by meaning
only for the most recent four quarters. Historical spreads are available on
www.pbgc.gov,
along with more recent spreads.
Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
91 FR 16838 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Apr 3, 2026related by meaning
only for the most recent four quarters. Historical spreads are available on
www.pbgc.gov,
along with more recent spreads.
Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
81 FR 36229 — Mergers and Transfers Between Multiemployer Plans PBGCProposed Rules (FR)Proposed Jun 6, 2016related 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…
91 FR 2299 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jan 20, 2026related by meaning
only for the most recent four quarters. Historical spreads are available on
www.pbgc.gov,
along with more recent spreads.
Need for Immediate Guidance PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBGC routinely updates the spre…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
the benefit determination is issued, it may be appealed to the PBGC Appeals Board if the participant believes that PBGC's determination is incorrect. PBGC may pay estimated benefits for an extended period (which can be several years) until PBGC finishes its plan valuation and determines final benefit amounts. In the p…
PBGCProposed Rules (FR)Proposed Aug 18, 2023related by meaning
…tal: https://www.regulations.gov.
Follow the instructions for sending comments.
Email: reg.comments@pbgc.gov. Refer to RIN 1212-AA55 in the subject line.
Mail or Hand Delivery:
Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101…
29 C.F.R. § 4903.21(a) — How do other Federal agencies use the offset process to collect debts from payments issued by PBGC? PBGCRegulationsSep 22, 2022
(a) (a) Offset of PBGC payments to collect debts owed to other Federal agencies.
(a)(1) (1) In most cases, Federal agencies submit debts to the Treasury Offset Program to collect delinquent debts from payments issued by PBGC and other Federal agencies, a process known as “centralized offset.” When centralized offset is…
89 FR 50526 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits PBGCFinal Rules (FR)Jun 14, 2024related by meaning
ces. PBGC will determine and publish those adjustments (
i.e.,
“spreads”) quarterly based on survey data on pricing of private-sector group annuities. Need for Immediate Guidance
PBGC has determined that notice of, and public comment on, this rule are impracticable, unnecessary, and contrary to the public interest. PBG…
84 FR 27713 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Jun 14, 2019related by meaning
… and an increase of 0.02 percent in the ultimate rate (the final rate).
Need for Immediate Guidance PBGC updates appendix B of the asset allocation regulation each quarter and appendices B and C of the benefit payments regulation each month. PBGC has determined that notice and public comment on this amendment are impra…
85 FR 15376 — Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits PBGCFinal Rules (FR)Mar 18, 2020related by meaning
…, and a decrease of 0.34 percent in the ultimate rate (the final rate).
Need for Immediate Guidance PBGC updates appendix B of the asset allocation regulation each quarter and appendices B and C of the benefit payments regulation each month. PBGC has determined that notice and public comment on this amendment are impra…