Brief Case
Pension Resource

Search the Pension Law Library

Limit to:Advanced options
Searches the code/regs in effect on that date.
Words mode supports "quoted phrases", +required and -excluded terms.
Document types:
Go to 29 U.S.C. § 264 (not yet in the library — opens the official source)
86 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 89 FR 4662 — Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
    ERISAFinal Rules (FR)Jan 24, 2024related by meaning
    ires the applicant to furnish a Summary of Proposed Exemption to interested persons as described in paragraph (d) of this section. Back to Citation 2.  The applicant will write in this space the date of the last day of the time period specified in the notice of proposed exemption. Back to Citation 3.  To be added in th…
  2. Rev. Rul. 2025-2 — Section 401. — Qualified Pension, Profit-Sharing, and Stock Bonus Plans
    IRCRevenue RulingsJan 13, 2025
    … 2035 134,400 1969 2036 137,124 1970 2037 139,740 1971 2038 142,284 1972 2039 144,804 1973 2040 147,264 1974 2041 149,604 1975 2042 151,848 1976 2043 153,960 1977 2044 155,940 1978 2045 157,920 1979 2046 159,900 1980 2047 161,784 1981 2048 163,572 1982 2049 165,264 1983 2050 166,908 1984 2051 168,552 1985 2052 169,944 …
  3. 81 FR 25540 — Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014
    IRCFinal Rules (FR)Apr 28, 2016related by meaning
    Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file numb…
  4. 29 C.F.R. § 4000.21 — What are these rules for determining the filing or issuance date about?
    PBGCRegulationsJan 1, 2017
    …r than in the PBGC's own regulations (e.g., requirements under the Internal Revenue Code (Title 26, USC)). In meeting those requirements, you should follow any applicable rules under those requirements for determining the filing and issuance date. (Subpart A tells you what filing methods you may use for filings with us…
  5. T.C. Memo. 2020-1 — Clark J. Gebman & Rebecca Gebman v. Commissioner
    IRCCourt RulingsJan 2, 2020related by meaning
    principles and to deter the waste of judicial resources. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986); Bruhwiler v. Commissioner, T.C. Memo. 2016-18, at *10. The Court has provided ample warnings to petitioners of the potential implications of continuing to assert frivolous and groundless arguments. For…
  6. 29 C.F.R. § 4000.26(b) — What if I use a commercial delivery service?
    PBGCRegulationsJan 1, 2017
    …t use a “designated delivery service” under section 7502(f) of the Internal Revenue Code (Title 26, USC). Our Web site, http://www.pbgc.gov, lists those designated delivery services. You should make sure that both the provider and the particular type of delivery (such as two-day delivery) are designated.