81 FR 21181 — Amendment to and Partial Revocation of Prohibited Transaction Exemption (PTE) 86-128 for Securities Transactions Involving Employee Benefit Plans and Broker-De… ERISAFinal Rules (FR)Apr 8, 2016related by meaning
the Department proposed to restrict relief to IRA fiduciaries with discretionary authority or control over the management of the IRA's assets (
i.e., investment managers) and to impose the exemption's protective conditions on investment management fiduciaries when they engage in transactions with IRAs. Finally, the De…
IRCCourt RulingsJun 9, 1965
…362. 38 3, 481. 51 880. 87
Factory trucks_ 2,173. 87 745. 70 1, 428. 17
Construction in process_ 1, 609. 31 0 1, 609. 31
Totals_ 826, 900. 63 351, 713. 06 475, 187. 57
Other assets and deferred charges:
Airline deposits_ 425. 00
Miscellaneous deferred charges __ 2, 438. 14 2, 863. 14
Total assets. 1, 767, 068. 18
The S…
T.D. 9749 — This regulation addresses the composition of the Joint Board for the Enrollment of Actuaries (the “Joint Board”). The Joint Board establishes standards and qua… IRCTreasury DecisionsMar 7, 2016related by meaning
ses of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2016.
Rev. Proc. 2016–16 Rev. Proc. 2016–16 General Rules and Specifications for Substitute Form 941, Schedule B (Form 941), Schedule D (Form 941), and Schedule R (Form 941) This procedure provides general rules a…
ERISACourt RulingsAug 10, 2026
… & Accident Ins. Co ., 898 F.3d 371, 381 (4th Cir. 2018)
(quoting Williams v. Metro. Life Ins. Co., 609 F.3d 622, 630 (4th Cir. 2010)) . Substantial
evidence means “ evidence which a reasoning mind would accept as sufficient to support a
88 FR 40638 — Quality Control Standards for Automated Valuation Models IRCProposed Rules (FR)Proposed Jun 21, 2023
itation
59.
Public Law 104–121, 110 Stat. 857 (1996) (5 U.S.C. 609) (amended by Dodd-Frank Act section 1100G).
Back to Citation
60.
5 U.S.C. 609(b). Back to Citation
61.
Advocacy is an independent office within the U.S. Small Business Administration (SBA), so the views expressed by Advocacy do not necessarily reflec…
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…
ERISACourt RulingsAug 10, 2026
… & Accident Ins. Co ., 898 F.3d 371, 381 (4th Cir. 2018)
(quoting Williams v. Metro. Life Ins. Co., 609 F.3d 622, 630 (4th Cir. 2010)) . Substantial
evidence means “ evidence which a reasoning mind would accept as sufficient to support a
91 FR 46602 — Electronic Disclosure by Group Health Plans Under ERISA ERISAProposed Rules (FR)Proposed Jul 23, 2026
…e the health care coverage to which they are entitled. The NMSN Regulation, codified at 29 CFR 2590.609-2, includes a model notice that is comprised of two parts: part A is a notice from the State agency to the employer, entitled: “Notice to Withhold for Health Care Coverage;” and part B is a notice from the employer t…
IRCCourt RulingsMar 31, 2015
…n opportunity to
dispute the liability. Sec. 6330(c)(2)(B); see Sego v. Commissioner, 114 T.C. 604, 609 (2000). The phrase "underlying tax liability" includes the tax deficiency,
additions to tax, and statutory interest. Katz v. Commissioner, 115 T.C. 329, 339
(2000).
In determining whether to sustain the proposed coll…
IRCCourt RulingsJul 14, 2005related by meaning
ll other agreements between the parties. The
parties stipulate that neither of them has made any
representations with respect to the subiect matter of this Agreement or any representations * * * except such
representations as are specifically set forth herein
and each of the parties hereto acknowledges that he or
they …
IRCCourt RulingsMay 23, 2011
…l Trial Judge: For 2003 respondent determined a
deficiency in petitioner's Federal income tax of $2,609 and an
accuracy-related penalty under section 6662(a)1 of $521.80. The
Unless otherwise indicated, subsequent section and chapter
references are to the Internal Revenue Code (Code) in effect for
the year at issue, an…
88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary ERISAProposed Rules (FR)Proposed Nov 3, 2023
…29
Mass Amendments:
PTE 75-1
3,005,854
3,005,854
PTE 77-4
0
0
PTE 80-83
0
0
PTE 83-1
0
0
PTE 86-128
609,487
609,487
Total
253,241,229
216,200,080
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…
IRCCourt RulingsAug 26, 1980related by meaning
th the statute and the Congress' policy.
It may be that the regulations could validly prevent such a conditioning of administrative committee consent. This is not an occasion to deliver an advisory opinion as to the validity of a hypothetical regulation, but merely an observation that the status of such a hypothetical …
IRCCourt RulingsFeb 10, 1997related by meaning
e within the parameters
spelled out in section 404(a)(6), may be deducted in the prior
year, but only
if
they fall within the deduction limitations of section 404(a) and related subsections. Since petitioner's
Motion and the Judicial Notice Motions never address this allimportant proviso, petitioner's claim, even if co…
T.D. 9176 — Final regulations under section 411 of the Code reflect the addition of section 411(d)(6)(E) by the Economic Growth and Tax Relief Reconciliation Act of 2001 (… IRCTreasury DecisionsMar 7, 2005related by meaning
INCOME TAX
Rev. Rul. 2005-13 Rev. Rul. 2005-13
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2005.
T.D. 9175 T.D. 9175
Temporary and proposed regula…
ERISACourt RulingsFeb 21, 1997
…f Labor
Office of Administrative Law Judges
2600 Mt. Ephraim Avenue
Camden, New Jersey 08104
Phone: 609-757-5312
Fax: 609-757-5403
DATE: February 21, 1997
CASE NO. 94-RIS-0011
In the Matter of
U.S. DEPARTMENT OF LABOR,
PENSION AND WELFARE BENEFITS
ADMINISTRATION,
Complainant,
v.
EL DORADO FURNITURE CORPORATION,
Respond…
IRCCourt RulingsSep 30, 1991related by meaning
o the Internal Revenue Code as amended and in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. This is the figure that appeared on the front page of both notices of deficiency. The computations attached to the notices both used the figure $81,023.94 for the additi…
IRCCourt RulingsSep 29, 1992
…tive experience of the actuarial community.
Klingler first found that the actual rates of return of 609 separate small (10 or fewer participants) plans prepared by Wyatt’s Phoenix office (where he is employed as consulting actuary) averaged 4.98 percent. The average annual rate of return calculated on the basis of each…
89 FR 64538 — Quality Control Standards for Automated Valuation Models IRCFinal Rules (FR)Aug 7, 2024
…on
114.
5 U.S.C. 605(b).
Back to Citation
115.
Public Law 104-121, 110 Stat. 857 (1996) (5 U.S.C. 609) (amended by Dodd-Frank Act section 1100G).
Back to Citation
116.
5 U.S.C. 609.
Back to Citation
117.
CFPB,
Final Report of the Small Business Review Panel on the CFPB's Proposals and Alternatives Under Considerati…