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…
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 …
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…
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5.4 If it is repealed, PBGC will revise the premium filing instructions and notify practitioners as quickly as possible.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 …
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★ strong match
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:…
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…
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)(…
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…
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…
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 …
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…
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…
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 …
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 …
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;…
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…
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.…
85 FR 63445 — Privacy Act Regulation; Exemption for Insider Threat Program Records PBGCFinal Rules (FR)Oct 8, 2020related by meaning
[2]
On July 9, 2019, PBGC established a new system of records, “PBGC-26,
( printed page 63446)
PBGC Insider Threat and Data Loss Prevention—PBGC” [3] Executive Order 13587, issued October 7, 2011, requires Federal agencies to establish an insider threat detection and prevention program to ensure the security of classi…
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…
PBGCFinal Rules (FR)Jul 8, 2022
ity group 4 may file an application beginning on July 1, 2022, or such earlier date specified on PBGC's website at
www.pbgc.gov.
(v)
Priority group 5. A plan is in priority group 5 if the plan is projected to become insolvent under section 4245 of ERISA by March 11, 2026. The date a plan in priority group 5 may file an…