81 FR 47534 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Jul 21, 2016related by meaning
ly exempt under Part 4 of Title I of ERISA;
(2) Administratively exempt under ERISA section 408(a);
(3) Exempt under Code sections 4975(c) or 4975(d); (4) The holding of participant contributions in the employer's general assets for a welfare plan that meets the conditions of ERISA Technical Release 92-01;
(5) A transa…
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.
85 FR 27693 — Effect of Section 67(g) on Trusts and Estates IRCProposed Rules (FR)Proposed May 11, 2020
…uctions that may be limited when claimed by the beneficiary as provided in the instructions to Form 1041,
U.S. Income Tax Return for Estates and Trusts
and the Schedule K-1 (Form 1041),
Beneficiary's Share of Income, Deductions, Credit, etc.
ERISACourt RulingsAug 31, 2026
… Owings & Merrill LLP , 213 F.
Supp. 2d 1097, 1102 (N.D. Cal. 2002) (observing in dictum
that “[i]n ERISA cases, it appears that the doctrine [of
substantial compliance] has only been applied in the context
of an attempt to change the designated beneficiary.”). Liu
has the better argument.
Liu is correct that we previo…
85 FR 66219 — Effect of Section 67(g) on Trusts and Estates IRCFinal Rules (FR)Oct 19, 2020
…de and must be separately stated if it could be so limited, as provided in the instructions to Form 1041,
U.S. Income Tax Return for Estates and Trusts,
and the Schedule K-1 (Form 1041),
Beneficiary's Share of Income, Deductions, Credit, etc.
Commenters requested that the Treasury Department and the IRS provide guidanc…
IRCCourt RulingsJun 25, 2013
…thout published-opinion sub
nom. Schutter v. Commissioner, 242 F.3d 390 (10th Cir. 2000).
Section 1.1041-1T(c), Q&A-9, Temporary Income Tax Regs., supra,
provides in relevant pai.t: .
Q-9. May transfèrs of property.to third parties on behälf of a
spouse (or former spouse) qualify under section 1041?
A-9. Yes. There are…
ERISACode / StatuteJan 6, 2025related by meaning
(c)(2)(C) (C) If a contribution is conditioned upon the deductibility of the contribution under section 404 of title 26, then, to the extent the deduction is disallowed, paragraph (1) shall not prohibit the return to the employer of such contribution (to the extent disallowed) within one year after the disallowance of …
ERISACode / StatuteJan 6, 2017related by meaning
(a)(1)(C) (C) has a 1-year break in service (as defined in section 1053(b)(3)(A) of this title).
(a)(2) (2) If more than one employer adopts a plan, each such employer shall furnish to the plan administrator the information necessary for the administrator to maintain the records, and make the reports, required by parag…
PBGCCode / StatuteJan 6, 2017related by meaning
(b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
IRCCourt RulingsJun 17, 1997
…e Benefit Plan) for the Prime Plan as a whole. Neither the Prime Plan nor the
Trust had a 1988 Form 1041 (U.S. Fiduciary Income Tax Return)
filed on its behalf. Norstar Trust Co. of Rochester, New York,
filed 1989 and 1990 Forms 1041 that reported the following items
of income and expense for a complex trust named "Pri…
PBGCCode / StatuteJan 5, 2015related by meaning
§§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
86 FR 51488 — Proposed Revision of Annual Information Return/Reports ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
…epartment of Labor, (202) 693-8500 for questions related to reporting requirements under Title I of ERISA. For information related to the IRS changes and questions under the Internal Revenue Code, contact Cathy Greenwood, Employee Plans Program Management Office, Tax Exempt and Government Entities, (470) 639-2503. For …
IRCFinal Rules (FR)Jun 24, 2011
… 7 or chapter 11 of Title 11 of the U.S. Code that is required to file an income tax return on Form 1041, “U.S. Income Tax Return for Estates and Trusts,” and an estate or trust required to file an income tax return on Form 1041-N, “U.S. Income Tax Return for Electing Alaska Native Settlement,” or Form 1041-QFT, “U.S. …
67 T.C. 29 — Federal Land Bank Asso. v. Commissioner IRCCourt RulingsOct 6, 1976
…s. We also note that section 410, like section 7476, was also added to the Internal Revenue Code by ERISA, specifically section 1011 of ERISA. Since section 7476, sec. 3001 of ERISA, and section 410 must be interrelated to provide respondent with his basic contention, it is appropriate that all of them should ultimatel…
IRCPrivate Letter RulingsJun 30, 2006
…he information submitted, the representations
made, and provided Trust has or will have filed Forms 1041 (U.S. Income Tax Returns
for Estates and Trusts) for Years 3 through Year 15 by yearend Year 16 and will file the
Year 16 Form 1041 by that return’s due date (with allowable extensions), we conclude
as follows:
Old …
IRCCourt RulingsNov 4, 1998
…1974, the House Committee on Ways and Means
reported H.R. 12481, to provide pension reform. Section 1041(a)
of H.R. 12481 provided for declaratory judgments as to taxqualified status of employee plans. Proposed section 7476(b)(1)
was identical to what was enacted, except that the bill did not
provide that the Pension B…
IRCCourt RulingsMar 1, 2016
… made two distributions of $114,265 to each of the petitioners in 2001.
JVC Trust timely filed Form 1041, U.S. Income Tax Return for Estates and
Trusts, for its 2001 tax year. It reported the JH distributions as income of
$228,530 and also reported a related income distribution deduction of $228,699
that essentially ca…
ERISACode / StatuteJan 6, 2025related by meaning
(b)(20)(E)(iii)(II) (II) to restore to the plan or affected account any profits made through the use of assets of the plan.
(b)(21) (21) The provision of a de minimis financial incentive described in section 401(k)(4)(A) or section 403(b)(12)(A) of title 26.
IRCCourt RulingsJun 28, 2010
…uch .
emotional distress ." H . Conf . ;Rept . . 104-737, at 301 n .56 (1996 ) ,
1996-3 C .B . 741, 1041 . The text of the legislative history also
contains this statement, which respondent has not referenced : .
"Because all damages . received on account of physical injury or-'
physical sickness are excludable from gr…
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…