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84 documents · 0.22sAllIRCERISAPBGCJoint Board
  1. 88 FR 11793 — Annual Reporting and Disclosure
    ERISAFinal Rules (FR)Feb 24, 2023
    eporting arrangement described in § 2520.104-51. * * * * * 3. In § 2520.103-5, revise paragraph (a) introductory text to read as follows: § 2520.103-5 Transmittal and certification of information to plan administrator for annual reporting purposes. (a) General. In accordance with section 103(a)(2) of the Act, an insura…
  2. 86 FR 51284 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Sep 15, 2021
    …e and accurate consolidated annual report that meets the content requirements under proposed § 2520.103-14. To make clear that the DCG reporting arrangement is a direct filing entity (DFE) that is submitting the aggregated Form 5500 on behalf of the participating plans, proposed § 2520.104-51(b)(2) provides that that t…
  3. 81 FR 47534 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    … occurring during the plan year. Note. If this Schedule H is filed for a CCT, PSA, master trust, or 103-12 IE, report the value of all asset transfers to the CCT, PSA, master trust, or 103-12 IE, including those resulting from contributions to participating plans on Line 2l(1), and report the total value of all assets …
  4. 81 FR 13305 — Definition of Political Subdivision; Correction
    IRCProposed Rules (FR)Proposed Mar 14, 2016
    …sed rulemaking and notice of public hearing that is the subject of this correction is under section 103 of the Internal Revenue Code. Need for Correction As published in the Federal Register (81 FR 8870, February 23, 2016), § 1.103-1(c) of the notice of proposed rulemaking and notice of public hearing proposes a new de…
  5. 81 FR 47496 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    … to file a separate Schedule J for each group health plan participating in the GIA. 3. Section 2520.103-3, 2520.103-4, and 2520.103-1(e) Section 2520.103-3 provides an exemption for employee benefit plans from certain annual reporting requirements for plan assets held in a common collective trust (CCT) maintained by a …
  6. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001related by meaning
    ication did not violate section 7605(b). See Digby v. Commissioner , 103 T.C. 441, 451 (1994). Even if respondent should be deemed to have performed a second inspection in raising the bartering proceeds issue, it was done with the knowledge of petitioner, who raised no objection thereto prior to the morning of trial. C…
  7. T.C. Memo. 2019-67 — Maria Shenorah McCree v. Commissioner
    IRCCourt RulingsJun 6, 2019★ strong match
    … and sent petitioner a notice of balance due. In response petitioner submitted to respondent a Form 656-L, Offer in Compromise (Doubt as to Liability), dated March 20, 2013, for her 2010 tax liability. Petitioner challenged the correctness of the tax liability by attaching qualifying tuition payment documentation to Fo…
  8. 78 T.C. 979; 78 T.C. No. 69 — Ruggere v. Commissioner
    IRCCourt RulingsJun 14, 1982related by meaning
    nder the Sixth and Ninth Amendments of the Constitution were not violated by our actions in the instant case. Decision will be entered under Rule 155. By stipulation, respondent concedes that the $1,562 figure is the product of an erroneous computation in the statutory notice of deficiency and that should respondent pr…
  9. 142 T.C. No. 4 — Law Office of John H. Eggertsen P.C. v. Commissioner
    IRCCourt RulingsFeb 12, 2014
    ection 656 of the EGTRRA, inter alia, (1) added to the Code (a) section 4979A(a)(3), which imposes an excise tax upon, inter alia, the occurrence of a "nonallocation year described in subsection (e)(2)(C) with respect to an employee stock ownership plan", (b) section 4979A(e)(2)(C), which provides that "the amount invo…
  10. 105 T.C. 141; 105 T.C. No. 12 — Brotman v. Commissioner
    IRCCourt RulingsAug 24, 1995related by meaning
    OPINION Tannenwald, Judge: Respondent determined a deficiency in petitioner’s 1988 Federal income tax of $11,752 and an addition to tax of $588 under section 6653(a)(1). This case is before us on respondent’s motion for partial summary judgment under Rule 121 that collateral estoppel precludes petitioner’s claim that a…
  11. T.C. Summary Opinion 2001-182 — Roy Robert Botts v. Commissioner
    IRCCourt RulingsDec 11, 2001
    …hheld Federal income tax of $11,015.03 and State income tax of $3,304.51. This left a balance of $7,656.80 ($21,976.34 minus $11,015.03 and $3,304.51). Union Bank identified the $7,656.80 as a loan payoff. Petitioner - 3 - disputes this representation and contends that the amount was withheld to satisfy the early withd…
  12. 107 T.C. No. 16 — Schmidt Baking Company, Inc. v. Commissioner
    IRCCourt RulingsNov 14, 1996related by meaning
    rst articulated. 3 As a consequence, we set forth that analysis in order to bring into focus the precise question that we must decide, namely, whether the amounts of the accrued vacation and severance pay were "paid" when the letter of credit was purchased on March 13, 1992. Statutory Framework The parties have stipula…
  13. T.C. Memo. 2022-4 — Estate of Anthony K. Washington, Deceased, Lenda Washington, Personal Representative v. Commissioner
    IRCCourt RulingsFeb 2, 2022
    … Estate put it, a “resubmi[ssion]” of the Estate’s offer, including revised F orms 433- A (OIC) and 656 and certain additional documentation. The Estate’s revised Form 433- A (OIC) indicated that the Estate’s assets consisted of a Bank of America account with a value of $24,990. The Estate increased its offer-in-compro…
  14. 97 T.C. 237; 97 T.C. No. 14 — Guilzon v. Commissioner
    IRCCourt RulingsAug 6, 1991related by meaning
    f the matter is that the payment in question should be taxable to petitioner under section 72(e). Accordingly, we sustain respondent’s determination.6 In order to take into account what appear to be mechanical errors in respondent’s calculations and to afford the parties a further opportunity to resolve the question of…
  15. T.C. Memo. 2025-99 — Middle Department Inspection Agency, Inc. v. Commissioner
    IRCCourt RulingsOct 1, 2025★ strong match
    …tibility Offer in Compromise On August 25, 2022, AO Al ves received a fax from MDIA comprising Form 656, Form 433– B, and other attachments . AO Alves requested a new work unit number for the OIC and forwarded the Form 656 to the IRS Collections centralized OIC unit ( centralized unit ) for evaluation. The CDP hearing …
  16. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …elating to the internal revenue laws, shall be applied without retroactive effect.” P. R egulations 103 In 1940, the Treasury Department promulgated sec. 19.45-1, Regulations 103, Regulati ons 103 Relating to the Income Tax under the Internal Revenue Code 203- 205 (Gov’t Prtg. Off. 1940), 26 C.F.R. sec. 19.45-1 (1940 S…
  17. 82 T.C. 843; 82 T.C. No. 65 — Green v. Commissioner
    IRCCourt RulingsMay 30, 1984related by meaning
    was that it was "clarifying” the "existing” law by rejecting respondent’s position regarding the applicability of sec. 403 to public school employees. Neither party has advanced any argument herein based upon the legislative history of sec. 403(b) and of sec. 2039(c). Nor was this legislative history considered in Esta…
  18. 29 C.F.R. § 2520.103-14(b)(3)(i) — Contents of the annual report for defined contribution group (DCG) reporting arrangements.
    ERISARegulationsMay 31, 2023
    …ditions for being eligible for a waiver of the audit and accountant opinion requirements in section 103(a)(3)(A) of the Act pursuant to § 2520.104-46, the Schedule DCG for each participating plan shall include: (b)(3)(i)(A) (A) A report of an independent qualified public accountant for the participating plan that meets…
  19. 74 T.C. 651 — Judd v. Commissioner
    IRCCourt RulingsJul 8, 1980related by meaning
    2,300. All statutory references are to the Internal Revenue Code of 1954 as in effect during the year in issue. Sec. 6652(c) states in pertinent part: (c) Failure To Report Tips. — In the case of failure by an employee to report to his employer on the date and in the manner prescribed therefor any amount of tips requir…
  20. T.C. Memo. 1999-199 — Don Laverne Clarke v. Commissioner
    IRCCourt RulingsJun 18, 1999related by meaning
    1402(a). We therefore simply sustain respondent's determination as respondent did not assert an increased deficiency in this regard. See sec. 6214(a). used for retirement purposes, a 10 percent penalty is generally imposed on IRA distributions made before the taxpayer reaches age 59-1/2. See sec. 72(t). In that regard,…