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61 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. PBGCPBGC Opinion LettersMay 20, 1998★ strong match
    ble f rom other funding medi a). " See als o PBGC O p. Ltr. 7 6-9 5. Compa re PBG C Op . Ltr. 77-126 (plan is governmental where gove rnme ntal entity "is cont ractua lly requir ed to pay all benef it ent it lemen ts under the Plan, inc ludi ng, in t he eve nt of a terminati on, benefits that would be insured under Tit…
  2. 75 FR 42662 — Debt Collection
    PBGCProposed Rules (FR)Proposed Jul 22, 2010
    …the Federal Claims Collection Standards (FCCS)? 4903.4 What rules apply for purposes of filing with PBGC, determining dates of filings, and computation of time? Subpart B—Procedures To Collect Debts Owed to PBGC 4903.5 What notice will PBGC send to a debtor when collecting a debt owed to PBGC? 4903.6 How will PBGC add …
  3. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021★ strong match
    …o be connected to 202-229-4040. FOR FURTHER INFORMATION CONTACT: Daniel S. Liebman ( liebman.daniel@pbgc.gov; 202-229-6510) Deputy General Counsel, Program Law and Policy Department, Hilary Duke ( duke.hilary@pbgc.gov; 202-229-3839), Assistant General Counsel for Regulatory Affairs, or Stephanie Cibinic ( cibinic.steph…
  4. PBGC Op. Ltr. 2002-1 — Termination, Restoration
    PBGCPBGC Opinion LettersDec 10, 2002★ strong match
    been terminated and are later restored” by PBGC) (emphasis added). The second sentence of section 4047 addre sses the situation where a plan “has been terminat ed” unde r section 4041 or 40 42 of ERI SA. It empower s PBGC "i n any such cas e in which [PBGC] determines such action to be appropriate and consistent with i…
  5. PBGC Op. Ltr. 1997-1 — Withdrawal liability, Controlled group
    PBGCPBGC Opinion LettersMay 5, 1997related by meaning
    k controlled group li abil it y un der ERISA was intended to have extraterritorial app lication, and that this is clear from the relevant statutes. In original s ection 4001(b) of ER ISA (now section 4001(b )(1)), Congress aut hor iz ed PB GC to pro mulga te regulations governi ng the t reat men t of enti ties under co…
  6. 87 FR 43991 — Examination and Copying of PBGC Records
    PBGCFinal Rules (FR)Jul 25, 2022related by meaning
    …ensions Small businesses 29 CFR Part 4901 Freedom of information In consideration of the foregoing, PBGC amends 29 CFR parts 4001 and 4901 as follows: PART 4001—TERMINOLOGY 1. The authority citation for part 4001 continues to read as follows: Authority: 29 U.S.C. 1301, 1302(b)(3). 2. Amend § 4001.2 by revising the defi…
  7. 75 FR 68203 — Debt Collection
    PBGCFinal Rules (FR)Nov 5, 2010
    ill PBGC allow a debtor to pay a debt owed to PBGC in installments instead of a lump sum? 4903.8 When will PBGC compromise a debt owed to PBGC? 4903.9 When will PBGC suspend or terminate debt collection on a debt owed to PBGC? 4903.10 When will PBGC transfer a debt owed to PBGC to the Treasury Department's Financial Ma…
  8. 78 T.C. 930; 78 T.C. No. 66 — Hauser v. Comm'r
    IRCCourt RulingsJun 9, 1982
    …e nonforfeitable.” Sec. 1.219-l(c)(l)(ii)(A), Proposed Income Tax Regs., 40 Fed. Reg. 7661 (Feb. 21,1975). Petitioner satisfies none of these definitions because he was ineligible to receive any benefits under the 1975 rules. To get a benefit under the 1975 rules, an employee had to work for the company for at least 10…
  9. PBGC Op. Ltr. 1993-3 — Withdrawal liability
    PBGCPBGC Opinion LettersOct 14, 1993related by meaning
    …ity. >4225( b)> >4225( d)> OP INI ON : We write in response to yo ur inquiry. You ask whet her t he PBGC adheres to t he i nter pret ati on of s ecti on 4225 of the Emp loy ee Re ti reme nt Inc ome Securit y Act of 1974 ("ERISA"), as amended by th e Multiempl oyer Pensi on Plan Amendm ent s Act of 1980 ("M PPA A"), set…
  10. PBGC Op. Ltr. 1994-1 — Premiums, Interest rate
    PBGCPBGC Opinion LettersJun 15, 1994★ strong match
    …in response to you r letter regarding the method used by the Pension Benefit Guaranty Corporation ("PBGC") to calculate interest on premium underpayments under the PBGC's regulation on Payment of Premiums (29 CFR Part 2610). As you note in your letter, § 2610.7 of the premium regulation provides that "[l]ate payment in…
  11. 70 T.C. 785 — Collins v. Commissioner
    IRCCourt RulingsAug 29, 1978
    … Loan Association in Nashville. On the same day she deposited $500 to that account. During the year 1975, as reported on their Federal income tax return, petitioner earned $4,729.03. She was employed during that year as a beauty operator by a beauty salon in Nashville and was compensated on a commission basis. Fifteen …
  12. 85 FR 64425 — Examination and Copying of PBGC Records
    PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
    …ensions Small businesses 29 CFR Part 4901 Freedom of information In consideration of the foregoing, PBGC proposes to amend 29 CFR parts 4001 and 4901 as follows. PART 4001—TERMINOLOGY 1. The authority citation for part 4001 continues to read as follows: Authority: 29 U.S.C. 1301, 1302(b)(3). 2. Amend § 4001.2 by revisi…
  13. PBGC Op. Ltr. 1994-5 — Withdrawal liability
    PBGCPBGC Opinion LettersSep 27, 1994related by meaning
    reting E RIS A § 4 03( c). W e understand that you have request ed the Department of Labor's opinion. We also note that the Department of Treasury has propose d regu lat ions on th is subje ct. Prop. Tre as. Re g. 1.4 01( a)-3, 4 8 Fe d. Re g. 10 374 (19 83) . W e will de fer to the ir views o n this issue. I hope this…
  14. 76 T.C. 1048 — Arkin v. Commissioner
    IRCCourt RulingsJun 25, 1981
    …Systems, Inc., purchased the property at the foreclosure sale for $1,000. During the years 1974 and 1975, petitioner was a partner in a law partnership known as Meyer, Weiss, Rose & Arkin. The partnership reported its income on a fiscal year ended March 31. In December of 1975, the partnership was dissolved and filed a…
  15. PBGCPBGC Opinion LettersJul 8, 1996★ strong match
    4). You may reque st recons ider ati on of thi s det erminat ion purs uant t o Subpart C of 29 C.F. R. Part 2606 (1994). This ini tial deter minat ion will bec ome effective o n the 3 1st da y after the d ate of this le tter unless an agg rieved perso n req uests reco nside ration w ithin 30 days o f the date of this l…
  16. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022★ strong match
    …ecommunications relay services. FOR FURTHER INFORMATION CONTACT: Daniel S. Liebman ( liebman.daniel@pbgc.gov; 202-229-6510), Deputy General Counsel, Program Law and Policy Department, Hilary Duke ( duke.hilary@pbgc.gov; 202-229-3839), Assistant General Counsel for Regulatory Affairs, or Stephanie Cibinic ( cibinic.step…
  17. 82 T.C. 686; 82 T.C. No. 53 — Holswade v. Commissioner
    IRCCourt RulingsApr 26, 1984
    …ghtclub acts, or gambling casinos. Traveling by airplane, George and Fern left New York on July 17, 1975, arrived at Bergen, Norway, on July 18, 1975, and boarded the Stella Maris on July 18, 1975. The Stella Maris sailed from Bergen on July 18, 1975, and docked at Stockholm, Sweden, on July 31, 1975. On August 1, 1975…
  18. 84 FR 32618 — Privacy Act Regulation; Exemption for Insider Threat Program Records
    PBGCFinal Rules (FR)Jul 9, 2019related by meaning
    …://www.regulations.gov. Follow the online instructions for submitting comments. Email: reg.comments@pbgc.gov. Mail or Hand Delivery: Regulatory Affairs Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026. All submissions must include the agency's na…
  19. PBGCPBGC Opinion LettersJun 27, 1996related by meaning
    …ual in cha racter . PB GC Op inion L etter 79 -12. In thi s cas e, t he Company 's owner s meet the PBGC's cr it eri a for prof essi onals . They have a dvance d de grees in economics and accounting, have extensive work and teaching experi ence in those fi elds, and have p ublishe d article s in thos e fi elds . They c…
  20. PBGC Op. Ltr. 1995-2 — Partial withdrawal, Withdrawal liability
    PBGCPBGC Opinion LettersAug 18, 1995related by meaning
    PBGC Opinion Lett er 94- 3, 2 (1994); PB GC O pinion Letter 89-2, 2 (1989); PBGC Opinion Letter 88-8, 2 (1988); PB GC O pinion Letter 82-9, 1 (1982). W e will, however, conti nue our pract ice of answ ering q uestion s of gen eral inter preta tion und er T itle IV o f ER ISA . I hope that this has been of assist ance t…