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60 documents · 0.24sAllIRCERISAPBGCJoint Board
  1. PBGC Tech. Update 10-3 — Simplified Methods for Applying the Requirement to Disregard Benefit Reductions in Determining Withdrawal Liability - Multiemployer Pension Plans - Pension Pro…
    PBGCPBGC Technical Updates★ strong match
    same period (adjusted as appropriate). III. Further guidance PBGC may supersede the guidance in this Technical Update with regulations. IV. Disclaimer This guidance represents PBGC's current thinking on this topic. It does not create or confer any rights for or on any person or operate to bind the public. If an alterna…
  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. PBGC Tech. Update 25-1 — Premium Filing Due Date Change for 2025 Plan Years
    PBGCPBGC Technical UpdatesSep 15, 2025★ strong match
    5.4 If it is repealed, PBGC will revise the premium filing instructions and notify practitioners as quickly as possible. Contact and Other Information If you have any questions about this Technical Update, contact Amy Viener or Brad Porter by phone at (202) 229-3919 or (202) 229-3789, respectively, or send an email to …
  4. 78 FR 20039 — Reportable Events and Certain Other Notification Requirements
    PBGCProposed Rules (FR)Proposed Apr 3, 2013★ strong match
    …sal compared to 42 percent under the present regulation. Back to Citation 5.  On November 28, 2007, PBGC issued Technical Update 07-2, providing transitional guidance on the applicability of the changes made by PPA 2006, and the corresponding changes proposed for PBGC premium regulations, to the determination of fundin…
  5. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021★ strong match
    ation about the status of filed applications. A plan sponsor may contact PBGC informally to discuss a potential application for SFA. Emergency Filings PBGC recognizes that in rare circumstances a plan may experience an event that brings it closer to insolvency than previously projected. Consistent with section 4262(d)(…
  6. PBGC Tech. Update 07-4 — Present Value of the Maximum PBGC Guaranteed Benefit under IRC Section 436(d)(3)(A)(ii) and ERISA Section 206(g)(3)(C)(i)(II)
    PBGCPBGC Technical UpdatesAug 31, 2007
    for a calendar year, PBGC will use the applicable interest rate for the preceding August in order to facilitate publishing the table before year-end. For each age in the table, the present value will be the greater of the present value of the PBGC maximum guarantee that, in the event of a termination, would be payable:…
  7. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023related by meaning
    ACT: Hilary Duke ( duke.hilary@pbgc.gov; 202-229-3839), Assistant General Counsel for Regulatory Affairs, or Melissa Rifkin ( rifkin.melissa@pbgc.gov; 202-229-6563), Attorney, Regulatory Affairs Division; Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101.…
  8. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022★ strong match
    erience was significant, and made other updates to the related example. PBGC added examples and other clarifications to acceptable assumption changes. PBGC also added guidelines on projecting future receipt of employer withdrawal liability payments, noting that the projection should reflect the actuary's best estimate …
  9. 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…
  10. 79 FR 30459 — Multiemployer Plans; Valuation and Notice Requirements
    PBGCFinal Rules (FR)May 28, 2014★ strong match
    …n SUPPLEMENTARY INFORMATION . FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( klion.catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, or Daniel Liebman ( liebman.daniel@pbgc.gov), Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC …
  11. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …nsumers and providers. Back to Citation 195.  Michelle Faverio, Share of Those 65 and Older who are Tech Users has Grown in the Past Decade (Jan. 13, 2022), Pew Research Center, https://www.pewresearch.org/​short-reads/​2022/​01/​13/​share-of-those-65-and-older-who-are-tech-users-has-grown-in-the-past-decade. The share…
  12. T.C. Memo. 2014-21 — Alvan L. Bobrow & Elisa S. Bobrow v. Commissioner
    IRCCourt RulingsJan 28, 2014
    …ite any supporting caselaw or statutes that would support their position. Instead, petitioners cite Tech. Adv. Mem. 9010007 (Dec. 14, 1989)³ and Zaklama v. Commissioner, T.C. Memo. 2012-346 for the position that a taxpayer's use of funds between the time he takes a distribution from an IRA and the time he makes a repay…
  13. 85 FR 72158 — Transparency in Coverage
    IRCFinal Rules (FR)Nov 12, 2020
    …ne?” AZcentral. September 17, 2018. Available at https://www.azcentral.com/​story/​money/​business/​tech/​2018/​09/​17/​online-banking-app-safety-security-smartphone-tech-tips/​1212736002/​; see also Ogata, M., et al. “Vetting the Security of Mobile Applications.” National Institute of Standards and Technology, United …
  14. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    …g on or after March 5, 2020. FOR FURTHER INFORMATION CONTACT: Stephanie Cibinic ( cibinic.stephanie@pbgc.gov), Deputy Assistant General Counsel for Regulatory Affairs, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026; 202-229-6352. TTY users may call the F…
  15. PBGCPBGC Opinion LettersMay 20, 1998related by meaning
    …ent of Labor or t he Int ernal Revenue Service , respe ctively. Charles Korb Manager Processing and Technical Assistance [*30] Branch
  16. 78 FR 44056 — Premium Rates; Payment of Premiums; Reducing Regulatory Burden
    PBGCProposed Rules (FR)Proposed Jul 23, 2013related by meaning
    /www.regulations.gov. Follow the Web site instructions for submitting comments. Email:reg.comments@pbgc.gov. Fax: 202-326-4112. Mail or Hand Delivery: Regulatory Affairs Group, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026. All submissions must include…
  17. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …tation 91.  Emily Vogel, Digital Divide Persists Even as Americans with Lower Incomes Make Gains in Tech Adoption, Pew Research Center (June 22, 2021), https://www.pewresearch.org/​short-reads/​2021/​06/​22/​digital-divide-persists-even-as-americans-with-lower-incomes-make-gains-in-tech-adoption/​. Back to Citation 92.…
  18. T.C. Memo. 1997-70 — Lucky Stores, Inc., and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 10, 1997
    …[4.] This ruling does not consider the actual amounts deductible for the 1977 taxable year. Undated Technical Advice Memorandum ruling involving years 1977-1978. [5.] The total amount that may be deducted, however, is limited by the dollar amount determined under section 404(a)(1)(A) of the Code. [Tech. Adv. Mem. 87140…
  19. T.C. Summary Opinion 2005-78 — Hossam Helmy El-Bibany & Salma Hassan Kandil v. Commissioner
    IRCCourt RulingsJun 8, 2005
    …, Mrs. Kandil is a sixth-grade teacher of math and science at Jordan Middle School. During the high-tech bubble in 2000, Mr. El-Bibany worked in “some nonemployment type of activities” related to high-tech investments. In the beginning of September 2001, Mr. El-Bibany left the United States on an employment contract as…
  20. 83 FR 9716 — Owner-Participant Changes to Guaranteed Benefits and Asset Allocation
    PBGCProposed Rules (FR)Proposed Mar 7, 2018related by meaning
    …s must include the RIN for this rulemaking (RIN 1212-AB24). Comments received will be posted to www.pbgc.gov. Copies of comments may also be obtained by writing to Disclosure Division, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026, or calling 202-326-40…