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63 documents · 0.28sAllIRCERISAPBGCJoint 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    5.4 If it is repealed, PBGC will revise the premium filing instructions and notify practitioners as quickly as possible.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. 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
    …enefit Guaranty Corporation. ACTION: Final rule. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is making miscellaneous technical updates, clarifications, and corrections to PBGC's regulations, including to clarify a special financial assistance withdrawal liability condition and to update the reference to th…
  5. 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:…
  6. 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)(…
  7. 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…
  8. 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…
  9. 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…
  10. 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…
  11. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    …information. Copies of comments may also be obtained by writing to Disclosure Division ( disclosure@pbgc.gov), Office of the General Counsel, Pension Benefit Guaranty Corporation, 445 12th Street SW, Washington, DC 20024-2101, or calling 202-326-4040 during normal business hours. If you are deaf or hard of hearing, or …
  12. 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 …
  13. 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…
  14. 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…
  15. 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 …
  16. 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…
  17. 88 FR 44045 — Benefit Payments and Allocation of Assets
    PBGCFinal Rules (FR)Jul 11, 2023related by meaning
    wed for many years, and PBGC will continue to follow those policies and practices in the interim. FOR FURTHER INFORMATION CONTACT: Joseph M. Krettek ( krettek.joseph@pbgc.gov), Assistant General Counsel for Benefits, 202-229-6772; or Hilary Duke ( duke.hilary@pbgc.gov), Assistant General Counsel for Regulatory Affairs;…
  18. 85 FR 63445 — Privacy Act Regulation; Exemption for Insider Threat Program Records
    PBGCFinal Rules (FR)Oct 8, 2020related by meaning
    …enefit Guaranty Corporation. ACTION: Final rule. SUMMARY: The Pension Benefit Guaranty Corporation (PBGC) is adopting as final an interim final rule to amend PBGC's Privacy Act regulation to exempt a system of records that supports a program of insider threat detection and data loss prevention. DATES: This final rule i…
  19. 80 FR 57717 — Multiemployer Plans; Electronic Filing Requirements; Correction
    PBGCFinal Rules (FR)Sep 25, 2015related by meaning
    FOR FURTHER INFORMATION CONTACT: Catherine B. Klion ( klion.catherine@pbgc.gov), Assistant General Counsel for Regulatory Affairs, or Donald McCabe ( mccabe.donald@pbgc.gov), Attorney, Office of the General Counsel, Pension Benefit Guaranty Corporation, 1200 K Street NW., Washington, DC 20005-4026; 202-326-4024. (TTY/…
  20. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    …rvices. SUPPLEMENTARY INFORMATION: Through July 31, 2022, the Pension Benefit Guaranty Corporation (PBGC) resided and accepted mail at 1200 K Street NW, Washington, DC, 20005-4026. On August 1, 2022, PBGC officially relocated to a new street address: 445 12th Street SW, Washington, DC 20024-2101. PBGC is promulgating t…