PBGCPBGC Opinion LettersMay 20, 1998★ strong match
ting
to such a determi nati on should be di rected t o the Department of Labor or t he Int ernal
Revenue
Service ,
respe ctively.
Charles Korb
Manager Processing and
Technical Assistance [*30] Branch
PBGCProposed Rules (FR)Proposed Oct 13, 2020related by meaning
nwarranted invasion of personal privacy (in which case PBGC will explain in writing the justification for the deletion)—
(1)
Adjudication proceedings. Final opinions, orders, and (except to the extent that an exemption provided by FOIA must be asserted in the public interest to prevent a clearly unwarranted invasion of…
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 …
PBGCFinal Rules (FR)Nov 5, 2010★ strong match
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…
PBGCFinal Rules (FR)Jul 25, 2022related by meaning
olicy and interpretations affecting a member of the public which have been adopted by PBGC and which have not been published in the
Federal Register
; (3)
Staff manuals and instructions.
Administrative staff manuals and instructions to staff issued by PBGC that affect any member of the public;
(4)
Frequently requested …
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…
IRCCourt RulingsDec 11, 2003
…t
Docket No. 16032-95. Filed December 11, 2003.
P has been continuously incarcerated since June 17,
1988. For P’s 1988 taxable year, R (1) determined a tax
deficiency based upon amounts reported on information
returns as having been paid to P during that year, (2)
imposed the 10-percent additional tax under sec. 72(t)(…
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…
PBGCPBGC Opinion LettersJul 8, 1996★ strong match
….. "
There
is no defini tive statut ory or regulatory def initi on of a governmental [*4] plan, but
PBGC has consi dered a
number
of rel evant f actors, incl uding (i ) wheth er the plan or t he plan
spon sor is co ntrolled by a go vernm ental en tity,
(ii)
whether the off icers
or
members of t he plan s ponsor repres …
PBGCPBGC Opinion LettersDec 10, 2002★ strong match
…tute –
granting funding relief – would be overturned as exceeding our statutory authority. I ndeed, PBGC's internal deliberations about what grounds mig ht justify restoration produce d strong
concerns that the agency "could be criticized for using termination followed by a restoration
with a RPSO as a way to dilute th…
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…
ERISACourt RulingsJan 20, 1998
…Loan No. 1310001. Ex. C23.
10CD No.
11813-17572 was outstanding from October 13, 1987 to January 1,
1988 at an annual interest rate of 7.00%. Ex. C10.
11CD No.
11813-17579 was outstanding from October 19, 1987 to January 1,
1988 at an annual interest rate of 7.00%. Ex. C26.
12CD No.
11813-17578 was outstanding from Oct…
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…
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…
IRCCourt RulingsOct 9, 1997
as in fact only $7,992,215. The
deductible contribution amount for the 1988 plan year was
$13,243,405.
5
During the 1988 year, $4,092,000 was paid for PRMB's. Accordingly, the increase in the required reserve at the
1988 plan yearend is $9,151,405 ($13,243,405 less $4,092,000).
Consequently, the total reserve balance s…
PBGCPBGC Opinion LettersAug 2, 1994★ strong match
…n
1986
and 1988, in a ccordan ce wi th ERISA § § 4209(c) and 4219(c )(1) (D) and pa rt 2648 of t he PBGC's r egul ati on
s
.
As
you are aw are, s ecti on 4221 of ERISA provides tha t dis putes bet ween a plan
spons or and a n empl oyer on
iss ues
concerning
85 FR 72846 — Financial Factors in Selecting Plan Investments ERISAFinal Rules (FR)Nov 13, 2020
…in the context of specific questions submitted by stakeholders since the 1980s. See,
e.g., DOL Inf. Ltr to George Cox (Jan. 16, 1981); DOL Adv. Op. to Theodore R. Groom (Jan. 16, 1981); DOL Adv. Op. to Daniel E. O'Sullivan, Union Labor Life Ins. Co (Aug. 2, 1982); Ltr from Ass't Sec. Dennis Kass to Sen. Howard Metzenbu…
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…
91 FR 40954 — Improvements to Rules on Recoupment of Benefit Overpayments PBGCProposed Rules (FR)Proposed Jul 6, 2026
…5
06/01/1987
07/01/1987
7.50
07/01/1987
10/01/1987
7.75
10/01/1987
11/01/1987
8.00
11/01/1987
03/01/1988
8.25
03/01/1988
04/01/1988
8.00
04/01/1988
06/01/1988
7.75
06/01/1988
09/01/1988
8.00
09/01/1988
11/01/1988
8.25
11/01/1988
04/01/1989
7.75
04/01/1989
06/01/1989
8.00
06/01/1989
08/01/1989
7.75
08/01/1989
09/01/1989…
PBGCPBGC Opinion LettersJun 18, 1992related by meaning
ion 4204 a nd th e PBGC's r egul ati on on Vari ances for Sale of
Asse ts is subje ct to the d ispute re solutio n pro ced ures o f section 422 1.
If you ha ve any fu rther q uestion s regar ding this
matter, yo u may c all De bor ah C . M urph y of this
off ice at 202- 778-
885 0.
Carol Connor Flowe
Ge neral C ouns el