20 CFR 340.14
§ 340.14 Factors due to be considered in a compromise.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 340.14, § 340.14 Factors due to be considered in a compromise, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77812
- Permanent ID
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Full text
The following indicate the character of reasons which will be considered in approving a compromise:
(a) The debtor's ability to repay the full amount within a reasonable time;
(b) The debtor's refusal to pay the claim in full and the Board's inability to effect collection in full within a reasonable time by other collection methods;
(c) Doubt concerning the Board's ability to prove its case in court for the full amount because of a bona fide dispute as to the facts or because of the legal issues involved;
(d) The cost of collecting the amount recoverable does not justify the enforced collection of the full amount.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.