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85 documents · 0.29sAllIRCERISAPBGCJoint Board
  1. ERISA § 101(f)(4)(C) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
  2. ERISA § 512(e) (29 U.S.C. § 1142) — Advisory Council on Employee Welfare and Pension Benefit Plans
    ERISACode / StatuteJan 6, 2025★ strong match
    (e) (e) Termination Section 1013(a) of title 5 (relating to termination) shall not apply to the Council.
  3. PLR 201946003 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsNov 15, 2019
    …acts is a variable contract under section 817(d), while two of the contracts are not variable PLR - 1013 25-19 2 contracts under section 817(d). The Contract is not part of any qualified retirement plan within the meaning of sec tion 4974(c). The Contract is comprised of an accumulation phase and a payout phase. During…
  4. Notice 2024-73 — Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Empl…
    IRCNoticesOct 21, 2024
    o the eligibility rules for ERISA LTPT employees under section 202(c) of ERISA apply to a section 403(b) plan that is not subject to title I of ERISA? A-1: No. Although section 125(a)(2)(B)(i) of the SECURE 2.0 Act provides a conforming amendment to section 403(b)(12)(A) of the Code that references section 202(c) of ER…
  5. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019★ strong match
    dividual employers would not each have had to act as plan administrators under ERISA section 3(16) or as named fiduciaries under section 402 of ERISA. The Proposed Rule provided that an employer group or association or PEO could act as the “employer” sponsoring the plan within the meaning of section 3(5) of ERISA. This…
  6. 89 T.C. 689; 89 T.C. No. 48 — William Bryen Co. v. Commissioner
    IRCCourt RulingsSep 29, 1987
    …g standards were enacted under sec. 1013(a) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 829, 914 (this section of ERISA added sec. 412 to the Code). Sec. 1013(a), ERISA, was applicable to plan years beginning after Dec. 31, 1975, for plans in existence on Jan. 1, 1974. Sec. …
  7. PLR 202315010 — Deferred Compensation
    IRCPrivate Letter RulingsApr 14, 2023
    …thereby, accelerate the timing of the deduction of such deferred compensation. S. Rep. No. 99-313 , 1013 (1986). Accordingly, even if the unpaid loss adjustment expenses would ordinarily be taken into account as part of its losses incurred under § 832(b)(5), the deduction timing rules in § 404(a)(5) take precedence. Th…
  8. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  9. ERISACode / StatuteJan 6, 2025related by meaning
    (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
  10. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.
  11. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  12. 99 T.C. 379; 99 T.C. No. 21 — Citrus Valley Estates v. Commissioner
    IRCCourt RulingsSep 29, 1992
    …t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
  13. ERISA § 513(b) (29 U.S.C. § 1143) — Research, studies, and reports
    ERISACode / StatuteJan 2, 2001related by meaning
    (b) (b) Omitted
  14. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title. (e)(3) (3) (e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
  15. 99 T.C. 9; 99 T.C. No. 2 — Vinson & Elkins v. Commissioner
    IRCCourt RulingsJul 14, 1992
    … who is enrolled by the Joint Board for the Enrollment of Actuaries (joint board) established under ERISA. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, and 1003, to apply for plan years beginning after December 31, 197…
  16. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994
    …he Internal Revenue Code by section 1013(a) of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 88 Stat. 914. ERISA section 1033(a), 88 Stat. 947, also added section 6059 to the Code. Section 6059 requires employers and plan administrators to engage an enrolled actuary to prepare and certify…
  17. T.C. Memo. 2001-55 — Taylor Miller v. Commissioner
    IRCCourt RulingsMar 6, 2001
    … Cir. 1996); Metzger v. Commissioner , 88 T.C. 834 (1987), affd. without published opinion 845 F.2d 1013 (3d Cir. 1988); and Yates Indus., Inc. v. Commissioner , 58 T.C. 961 (1972), for the propositions that this
  18. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
  19. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
  20. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…