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Go to Notice 1997-75 (not yet in the library — opens the official source)
65 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 79 FR 4642 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCProposed Rules (FR)Proposed Jan 29, 2014related by meaning
    … a requirement that plan sponsors of all plans involved in a merger or transfer must jointly file a notice with PBGC 120 days before the transaction. This proposed rule would shorten the notice period to 45 days where no compliance determination is requested. Insolvency Notices and Updates Terminated multiemployer plan…
  2. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    … as follows: § 4043.35 Insolvency or similar settlement. * * * * * (b) * * * (3) Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same event under that section. § 4043.81 [Amended] 28. Amen…
  3. 151 T.C. No. 9 — David H. Melasky & Audrey Melasky v. Commissioner
    IRCCourt RulingsOct 10, 2018
    … activities with respect to these years on various occasions. Respondent issued Letters 1058, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, to petitioners on November 6, 2001 (with respect to their 1999 income tax liability), on January 18, 2002 (with respect to their 2000 income tax liability),…
  4. 81 FR 21002 — Best Interest Contract Exemption
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    egal entity would be required to file the notice and if Financial Institutions would be required to amend their notices when restructuring operations. The Department has retained the notice requirement in the final exemption. The EBSA notice, while imposing a minimal obligation on the Financial Institution, serves a va…
  5. Notice 2011-96 — This notice provides a sample plan amendment that plan sponsors may adopt to satisfy section 436 of the Code regarding limitations on the accrual and payment o…
    IRCNoticesModified Dec 27, 2011related by meaning
    …e Retirement Income Security Act of 1974, Pub. L. 93-406, as amended (ERISA), requires that written notice be provided to participants and beneficiaries when a plan becomes subject to the limitations of paragraph (1), (3), or (4) of section 206(g) of ERISA (which parallel the provisions of § 436(b), (d), and (e), respe…