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…
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
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…
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.
…
85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements PBGCFinal Rules (FR)Feb 4, 2020related by meaning
…g on or after March 5, 2020.
FOR FURTHER INFORMATION CONTACT:
Stephanie Cibinic (
cibinic.stephanie@pbgc.gov), Deputy Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026; 202-229-6352. TTY users may call the F…
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…
84 FR 51494 — Benefit Payments and Allocation of Assets PBGCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
…//www.regulations.gov.
Follow the website instructions for submitting comments.
Email: reg.comments@pbgc.gov.
Mail or Hand Delivery: Regulatory Affairs Division, Office of General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026.
All submissions must include the agency's name (…
91 FR 36100 — Technical Amendments: Special Financial Assistance PBGCProposed Rules (FR)Proposed Jun 16, 2026related by meaning
…umber (RIN) for this rulemaking (RIN 1212-AB61). Comments received will be posted without change to PBGC's website,
www.pbgc.gov, including any personal information provided. Do not submit comments that include any personally identifiable information (such as name, address, or other contact information) or confidential…
PBGCProposed Rules (FR)Proposed Sep 20, 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…
80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction PBGCFinal Rules (FR)Sep 25, 2015related by meaning
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (
klion.catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, or Donald McCabe ( mccabe.donald@pbgc.gov), Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026; 202-326-4024. (TTY/…
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…
PBGCProposed Rules (FR)Proposed Oct 13, 2020★ strong match
o a Federal agency other than PBGC.
Update the fees for search and review time.
Modify the definitions of certain categories of requesters.
Background The Pension Benefit Guaranty Corporation (PBGC) proposes to amend its regulation on Examination and Copying of PBGC Records (29 CFR part 4901) (“FOIA regulation”) to: (1…
79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements PBGCProposed Rules (FR)Proposed Jan 29, 2014★ strong match
…e savings would grow as the terminated plan universe grows.
Advance Notice of Multiemployer Mergers PBGC believes that reducing the required notice period in advance of a proposed merger transaction from 120 days to 45 days prior to the effectiveness of the merger would result in a small decrease in administrative burd…
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…
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…
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…
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…
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…
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…
76 FR 18134 — Reducing Regulatory Burden; Review Under E.O. 13563 PBGCProposed Rules (FR)Proposed Apr 1, 2011★ strong match
enefits of existing regulations and whether there are existing sources of data that PBGC can use to evaluate the effects of its regulations over time. PBGC encourages the public to emphasize those rules that have been in effect for a sufficient amount of time to warrant a fair evaluation.
In providing comments, please …