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41. 88 FR 11754 — Electronic-Filing Requirements for Specified Returns and Other Documents
    IRCFinal Rules (FR)Feb 23, 2023related by meaning
    ents relating to a single transaction (or two or more related transactions), see paragraph (b) of this section. * * * * * (3) * * * (i) Where to file. A person making a return of information under this section must file Form 8300 in accordance with the form instructions and related publications. * * * * * (h) Applicabi…
42. 76 FR 13304 — Benefits Payable in Terminated Single-Employer Plans; Limitations on Guaranteed Benefits
    PBGCProposed Rules (FR)Proposed Mar 11, 2011
    …otice pursuant to the Worker Adjustment and Retraining Notification (“WARN”) Act, 29 U.S.C. section 2101, et seq.,
43. Notice 2007-100 — This notice provides transition relief and guidance on the correction of certain failures of a nonqualified deferred compensation plan to comply with section 4…
    IRCNoticesObsolete Dec 26, 2007
    …ecurities and Exchange Commission under § 16 of the Securities Exchange Act of 1934, as amended, 15 USC 78p, without regard to whether the service recipient has any class of equity securities registered under § 12 of such Act, 15 USC 78l. See 17 CFR § 240.16a-1(a) (beneficial owner) and (f) (officer). In the case of a …
44. Ann. 2005-33 — This document contains corrections to final regulations (T.D. 9166, 2005-8 I.R.B. 558) under section 9801 of the Code governing portability requirements for gr…
    IRCAnnouncementsMay 9, 2005
    …ALTH PLANS Par. 1. The authority citation for part 2590 continues to read as follows: Authority: 29 USC 1027, 1059, 1135, 1161-1168, 1169, 1181-1183, 1181 note, 1185, 1185a, 1185b, 1191, 1191a, 1191b, and 1191c, sec. 101(g), Public Law 104-191, 101 Stat. 1936; sec. 401(b), Public Law 105-200, 112 Stat. 645 (42 USC 651 …
45. 29 C.F.R. § 4000.3(c) — What methods of filing may I use?
    PBGCRegulationsSep 15, 2025
    …(3) Available by contacting our Customer Service Center at 445 12th Street SW, Washington, DC 20024-2101; telephone 1-800-400-7242 (for participants), or 1-800-736-2444 (for practitioners). (If you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services.)
46. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019related by meaning
    s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
47. 91 FR 2299 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jan 20, 2026
    …the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101, 202-229-5432. If you are deaf or hard of hearing, or have a speech
48. 29 C.F.R. § 4022.27(e) — Phase-in of guarantee of unpredictable contingent event benefits.
    PBGCRegulationsJan 1, 2017
    …issues a notice pursuant to the Worker Adjustment and Retraining Notification (WARN) Act, 29 U.S.C. 2101, et seq., that Facility A will close, and all employees will be permanently laid off, on or about August 1, 2014. The Company and the Union representing the employees enter into collective bargaining concerning the …
49. 29 C.F.R. § 2520.104-45 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
50. 29 C.F.R. § 4903.21(c) — How do other Federal agencies use the offset process to collect debts from payments issued by PBGC?
    PBGCRegulationsSep 22, 2022
    …ction must be sent to PBGC, ATTN: Chief Financial Officer, 445 12th Street SW, Washington, DC 20024-2101.
51. 29 C.F.R. § 2520.104a-7 — [Reserved]
    ERISARegulationsJan 1, 2017related by meaning
    [Reserved]
52. 29 C.F.R. § 4041A.3(b) — Method and date of filing; where to file; computation of time; issuances to third parties.
    PBGCRegulationsJul 1, 2015related by meaning
    (b) (b) Where to file. See § 4000.4 of this chapter for information on where to file.
53. 89 FR 50526 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Jun 14, 2024
    …the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101, 202-229-8706. If you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services.
54. 89 FR 18363 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Mar 13, 2024
    …the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101, 202-229-8706. If you are deaf or hard of hearing or have a speech disability, please dial 7-1-1 to access telecommunications relay services.
55. PLR 202451002 — Minimum Funding Waiver
    IRCPrivate Letter RulingsDec 20, 2024
    … Corporation Corporate Finance & Restructuring Department 445 12 th Street, SW Washington, DC 20024-2101 Email: SACompliance@PBGC.GOV The failure to meet any of these conditions will render this waiver retroactively null and void as of the date the waiver is granted. This waiver is granted in accordance with § 412(c) o…
56. 29 C.F.R. § 4207.11(a) — Method of filing; method and date of issuance.
    PBGCRegulationsJan 1, 2017related by meaning
    (a) (a) Method of filing. The PBGC applies the rules in subpart A of part 4000 of this chapter to determine permissible methods of filing with the PBGC under this part.
57. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017related by meaning
    s F and G issued under 8 U.S.C. 1288(c) and (d); sec. 323(c), Pub. L. 103-206, 107 Stat. 2428; and 28 U.S.C. 2461 note, Pub. L. 114-74 at section 701. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b) and (b)(1), 1182(n) and (t), and 1184(g) and (j); sec. 303(a)(8), Pub. L. 102-232, 105 Stat. 1733, 1748 (8 U.…
58. 89 FR 104915 — Regulations Governing Practice Before the Internal Revenue Service
    IRCProposed Rules (FR)Proposed Dec 26, 2024related by meaning
    ion commenced. The Internal Revenue Service must issue a complaint demanded under this paragraph (f) within 60 calendar days of ( printed page 104934) receiving the demand. If the Internal Revenue Service does not issue such complaint within 60 days of receiving the demand, the suspension or disqualification is lifted …
59. 75 FR 33992 — Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code
    IRCFinal Rules (FR)Jun 16, 2010related by meaning
    URE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * *. Par. 2. Section 301.6404-0 is amended by adding an entry for § 301.6404-4 to read as follows: § 301.6404-0 Table of Contents. * * * * * § 301.6404-4 Suspension of interest and c…
60. 162 T.C. No. 7 — Mohamed K. Abdo & Fardowsa J. Farah v. Commissioner
    IRCCourt RulingsApr 2, 2024related by meaning
    an incident date. To determine whether Congress has spoken to this question, we consider the “plain” and “literal” language of the statute itself, the specific context in which the language is used, and the broader context of the statute as a whole. See Robinson v. Shell Oil Co. , 519 U.S. 337, 341 (1997); Allen v. Uni…