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1. 75 FR 41600 — Reasonable Contract or Arrangement Under Section 408(b)(2)-Fee Disclosure
   ERISAFinal Rules (FR)Jul 16, 2010
   119 1 $63 $43,625,000   Non-Complex Service Providers 9,000 3 119 13 63 10,403,000   Complex Service Providers 1,000 24 119 80 63 7,511,000 2012 Plans 94,000 119 1 63 5,911,000   Non-Complex Service Providers 700 3 119 13 63 867,000   Complex Service Providers 100 24 119 80 63 626,000 Total for 2011 61,539,000 Total fo…
2. ERISA § 514(e)(3)(B)(ii) (29 U.S.C. § 1144) — Other laws
   ERISACode / StatuteJan 6, 2017related by meaning
   (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
3. 88 FR 75890 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
   ERISAProposed Rules (FR)Proposed Nov 3, 2023
   …s are Implementing the Rule Package, Deloitte, (Mar. 6, 2020). 485.  The burden is estimated as: (3,119,833 rollovers x 48% × (30 minutes ÷ 60 minutes)) + (3,119,833 rollovers × 52% × (5 minutes ÷ 60 minutes)) = 883,953 hours. A labor rate of $219.23 is used for a personal financial adviser. The labor rate is applied i…
4. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
   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.
5. ERISA § 502(a)(11) (29 U.S.C. § 1132) — Civil enforcement
   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…
6. ERISA § 412(a) (29 U.S.C. § 1112) — Bonding
   ERISACode / StatuteJan 6, 2025related by meaning
   (a) (a) Requisite bonding of plan officials Every fiduciary of an employee benefit plan and every person who handles funds or other property of such a plan (hereafter in this section referred to as "plan official") shall be bonded as provided in this section; except that—
7. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
   ERISACode / StatuteJan 8, 2008related by meaning
   (b) (b) Omitted.
8. ERISA § 211(a) (29 U.S.C. § 1061) — Effective dates
   ERISACode / StatuteJan 6, 2017related by meaning
   (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
9. 83 FR 57592 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
   IRCFinal Rules (FR)Nov 15, 2018
   sacred. 119 Congr. Rec. S5723 In support of the same protections when they were debated in the U.S. House, Representative Margaret Heckler (R-MA) [15] likewise observed that “the right of conscience has long been recognized in the parallel situation in which the individual's right to conscientious objector status in ou…
10. 82 FR 47838 — Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the Affordable Care Act
    IRCFinal Rules (FR)Oct 13, 2017
    ed. 119 Congr. Rec. at S5723. In support of the same protections when they were debated in the U.S. House, Representative Margaret Heckler (R-MA) [21] likewise observed that “the right of conscience has long been recognized in the parallel situation in which the individual's right to conscientious objector status in ou…
11. T.C. Memo. 2016-29 — Mark Vandenbosch & Julie Vandenbosch v. Commissioner
    IRCCourt RulingsFeb 24, 2016
    … Afterwards, he transferred the funds between his accounts and eventually ¹²Ancira v. Commissioner, 119 T.C. at 136-137. ¹³Ancira v. Commissioner, 119 T.C. at 137-139. ¹4Ancira v. Commissioner, 119 T.C. at 137. - 16 - [*16] to Mr. Carver. These actions show that he had unfettered control over the funds. Accordingly, he…
12. T.C. Memo. 2024-71 — Kenneth Steven Tuma, Sr. & Deborah Ann Tuma v. Commissioner
    IRCCourt RulingsJul 11, 2024
    … ” from the RRB reporting $ 34, 636 of taxable distributions as follows: $ 7 , 848 with DC X; $18 , 119 with DC Y; $8, 153 also with DC Y; and $516 with DC Z. Like the 2015 NOD , the 2016 NOD used DC X to reflect petitioners’ NSSE Tier 1 benefit , DC Y their Tier 2 benefit , and DC Z their supplemental annuity benefit.…
13. T.C. Memo. 2015-119 — Clement C. Benenson v. Commissioner
    IRCCourt RulingsJun 29, 2015
    T.C. Memo. 2015-119 UNITED STATES TAX COURT SUMMA HOLDINGS, INC., ET AL.,' Petitioners y. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 26476-12, 756-13, Filed June 29, 2015. 759-13, 777-13, 779-13. Neal J. Block, Robert S. Walton, John T. Bender, and Rebecca Lock, for petitioners. John Q. Walsh, Jr., Sarah …
14. 88 FR 75979 — Proposed Amendment to Prohibited Transaction Exemption 2020-02
    ERISAProposed Rules (FR)Proposed Nov 3, 2023
    6,367,005 × 49%) = 3,119,832. Back to Citation 39.  Deloitte, Regulation Best Interest: How Wealth Management Firms are Implementing the Rule Package, (March 6, 2020). This report was released before Regulation Best Interest was effective, so more broker-dealers may now document rollover recommendations. As such, this …
15. 32 T.C. 759; 10 Oil & Gas Rep. 1162 — Grandview Mines v. Commissioner
    IRCCourt RulingsJun 18, 1959
    … 151.66 298.43 Taxes. 1,074.34 2,140.98 Contributions. 206.00 Depreciation. 73.61 515.70 Depletion. 119,689.38 131,494.22 Other deductions. 5,385.15 11,026.00 Total deductions. (133,370.64) (161,352.83) Net income.-120,210.13 131,494.22 Depletion computation: Total production (sales) 1,714,327.10 1,935,793.57 Share of …
16. 89 FR 85750 — Enhancing Coverage of Preventive Services Under the Affordable Care Act
    IRCProposed Rules (FR)Proposed Oct 28, 2024
    …burden (hours) Hourly labor cost of reporting Total cost 45 CFR 47.211 0938-1429 836 836 85 71,060 $119 $8,721,124 26 CFR 54.9815-2715A2 0938-1429 418 418 85 35,530 119 4,360,562 ( printed page 85790) 29 CFR 2590.715-2715A2 0938-1429 418 418 85 35,530 119 4,360,562
17. ERISA § 4(b)(5) (29 U.S.C. § 1003) — Coverage
    ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
18. ERISA § 404(c)(5)(B)(i)(II) (29 U.S.C. § 1104) — Fiduciary duties
    ERISACode / StatuteJan 6, 2025related by meaning
    …h respect to the amount of contributions and earnings which are invested in accordance with section 1193(c)(1)(A)(iii) of this title.
19. ERISA § 201 (29 U.S.C. § 1051) — Coverage
    ERISACode / StatuteJan 4, 1995related by meaning
    This part shall apply to any employee benefit plan described in section 1003(a) of this title (and not exempted under section 1003(b) of this title) other than— (1) (1) an employee welfare benefit plan; (2) (2) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred com…
20. 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…