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92 documents · 0.19sAllIRCERISAPBGCJoint Board
  1. 91 FR 16088 — Fiduciary Duties in Selecting Designated Investment Alternatives
    ERISAProposed Rules (FR)Proposed Mar 31, 2026
    …ate that there is no single approach that can be broadly applied to [defined contribution] plans.” [187]
  2. 91 FR 27140 — Excepted Fertility Benefits
    IRCProposed Rules (FR)Proposed May 13, 2026
    …ysical notices mailed to participants. Back to Citation 170.  This cost is estimated as: 2 hours × $187.58 hourly wage rate for attorney × 811 issuers = $304,255. Back to Citation 171.  This cost is estimated as: 1 hours × $187.58 hourly wage rate for attorney × 811 issuers = $152,127. Back to Citation 172.  This is es…
  3. 91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA
    ERISAProposed Rules (FR)Proposed Jul 23, 2026
    …(D) 1. Rule Familiarization: A. Legal professional reviews proposed rule (First year)   21,586 0.5 $187.58 $2,024,551 −$6,073,653   21,586 1 187.58 4,049,102 −4,049,102 ( printed page 46620) Primary Assumption 21,586 2 187.58 8,098,204 0   21,586 4 187.58 16,196,408 8,098,204   21,586 5 187.58 20,245,509 12,147,306 2. …
  4. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …overage Provisions and Accounting Table Consistent with Executive Order 12866 and OMB Circular A-4,[187] Table 37 depicts an accounting statement summarizing the Departments' assessment of the benefits, costs, and transfers associated with these proposed ( printed page 60490)
  5. T.C. Memo. 2005-173 — Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner
    IRCCourt RulingsJul 14, 2005related by meaning
    number of TLC's customers applied the sec. 274(n)(1) limitation to any amounts that they paid to TLC. "Even if we were to allow petitioner to advance petitioner's tax duplication argument, petitioner would not be entitled to the remedy it seeks. If, as petitioner asserts, certain trucking company clients applied the s…
  6. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023★ strong match
    …oyalty had been calculated without using the stacking principle, the royalty would have been $4,666,187. If true, this means that 3M Brazil overpaid the trademark royalty to 3M Company by $438,569, which is the difference between $5,104,756 and $4,666,187. But petitioner does not assert that the income of the 3M consol…
  7. 92 T.C. 376; 92 T.C. No. 24 — Foil v. Commissioner
    IRCCourt RulingsFeb 22, 1989related by meaning
    n from sec. 457 altogether. We note the irony that, on answering brief in another issue in the instant case, petitioners make the following statement: It is improper to resort to legislative history where the statute is clear. U.S. v. Prudential Ins. Co. of America, 461 F.2d 280 (5th Cir. 1972); U.S. v. Marett, 325 F.2…
  8. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024
    …led “Suitability and Best Interest in Life Insurance and Annuity Transactions” (referred to as Rule 187). Section 242.4(b) of Rule 187 provides that “[t]he producer, or insurer where no producer is involved, acts in the best interest of the consumer when: (1) the producer's or insurer's recommendation to the consumer i…
  9. Rev. Proc. 2026-4 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    IRCRevenue ProceduresModified Dec 29, 2025
    …OR EMPLOYEE PLANS RULINGS AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR DETERMINATION LETTER? 187 .01 In general 187 .02 Notification of appropriate Service official 187 .03 Refunds of user fees 187 PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS PART IIA. REQUESTING DETERMINATION LETTERS SECTION 8. IN WHAT…
  10. T.C. Memo. 2019-128 — Claude Tate George v. Commissioner
    IRCCourt RulingsSep 25, 2019related by meaning
    section 6651(a)(1) and (2), respectively.¹ Respondent has moved for summary adjudication in his favor on all issues (motion), and petitioner objects. Summary judgment is appropriate "if the pleadings, answers to interrogatories, depositions, admissions, and any other acceptable materials, together with the affidavits …
  11. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …cations on Form 5307 185 .03 Determination letter applications on Form 5300 185 .04 Scope of review 187 .05 Submission period 187 .06 Reliance equivalent to determination letter 187 SECTION 12B. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION? 187 .…
  12. 29 C.F.R. § 2570.4 — Parties.
    ERISARegulationsJan 1, 2017related by meaning
    For prohibited transaction penalty proceedings, this section shall apply in lieu of § 18.10 of this title.
  13. Treas. Reg. § 1.417(e)-1(d)(3)(ii)(B) — Restrictions and valuations of distributions from plans subject to sections 401(a)(11) and 417.
    IRCRegulationsJan 19, 2024
    less than $187,776 (that is, $1,500 × 12 × 10.432). (4) Analysis of minimum amount of the total single-sum distribution. To satisfy the requirements of section 417(e)(3) and this paragraph (d), the total single-sum distribution received by Q may not be less than the sum of the minimum single-sum distribution with respe…
  14. Treas. Reg. § 1.501(c)(17)-3(d) — Relation to other sections of the Code.
    IRCRegulationsJul 12, 2016related by meaning
    (d) (d) Effective date. Section 501(c)(17) shall apply to taxable years beginning after December 31, 1959, and shall apply to supplemental unemployment benefit trusts regardless of when created or organized.
  15. 77 T.C. 1197; 2 Employee Benefits Cas. (BNA) 2188 — Shut Out Dee-Fence, Inc. v. Commissioner
    IRCCourt RulingsDec 2, 1981related by meaning
    n the deficiency actions and, thus, we must follow the legislature’s mandate and dismiss this case. An appropriate order of dismissal will be entered. ^ince this is a preliminary jurisdictional motion, the Court has concluded that the post-trial procedures of Rule 182, Tax Court Rules of Practice and Procedure, are not…
  16. Rev. Proc. 2018-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
    IRCRevenue ProceduresJan 2, 2018
    …EASED EMPLOYEE STATUS? 186 .01 Scope 186 .02 Employer must request the determination under § 414(n) 187 .03 Forms 187 .04 Employer is responsible for determining continuing status under § 414(n) 187 .05 Pre-approved plans 187 .06 Required information for § 414(n) determination 187 SECTION 18. WHAT ARE THE PROCEDURES FO…
  17. Rev. Proc. 2019-4 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
    IRCRevenue ProceduresJan 2, 2019
    …ON 18. WHAT ARE THE PROCEDURES FOR REQUESTING SECTION 401(h) AND SECTION 420 DETERMINATION LETTERS? 187 .01 Scope 187 .02 Required information for § 401(h) determination 187 .03 Required information for § 420 determination 187 PART IIB. INTERESTED PARTY NOTICE AND COMMENT SECTION 19. WHAT RIGHTS TO NOTICE AND COMMENT D…
  18. 39 T.C. 362 — Wilson v. Commissioner
    IRCCourt RulingsNov 6, 1962related by meaning
    ay pain us, but it cannot alter our decision where unconstitutionality has not been clearly demonstrated. Decision will be entered for the respondent. Loss of some right, privilege, estate, honor, office, or effects, In consequence of a crime, offense, breach of condition, or other act. Thls section was originally desi…
  19. Rev. Proc. 2017-4 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
    IRCRevenue ProceduresJan 3, 2017
    …ies 186 .03 Requests for DOL to submit comments 186 .04 Right to comment if DOL declines to comment 187 .05 Confidentiality of comments 187 .06 Availability of comments 187 .07 When comments are deemed made 187 SECTION 20. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? 188 .01 Notice to interested parties…
  20. 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…