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Go to ERISA 1402 (not yet in the library — opens the official source)
86 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. ERISA § 4222(a) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
    PBGCCode / StatuteJan 6, 2025
    (a) (a) Required supplemental program to reimburse for payments due from employers uncollectible as a result of employer involvement in bankruptcy case or proceedings; program participation, premiums, etc. By May 1, 1982, the corporation shall establish by regulation a supplemental program to reimburse multiemployer pl…
  2. Treas. Reg. § 1.401-10(c) — Definitions relating to plans covering self-employed individuals.
    IRCRegulationsMar 14, 2019
    …eunder, “earned income” means, in general, net earnings from self-employment (as defined in section 1402(a)) to the extent such net earnings constitute compensation for personal services actually rendered within the meaning of section 911(b). (c)(2) (2) Net earnings from self-employment. (c)(2)(i) (i) The computation o…
  3. IRCCourt RulingsJul 23, 1981
    … under section 401(c)(2) generally means "net earnings from self-employment” (as defined under sec. 1402(a)), but only with respect to a trade or business in which personal services of the taxpayer are a material income-producing factor. Sec. 401(c)(2)(A)(i). "Net earnings from self-employment” under section 1402(a) me…
  4. ERISA § 4223(i) (29 U.S.C. § 1403) — Withdrawal liability payment fund
    PBGCCode / StatuteJan 6, 2025★ strong match
    … funds, but only to the extent necessary to carry out the purposes of this part (other than section 1402 of this title).
  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
    …f this discretion by the plan is subject to the general fiduciary requirements of section 404(a) of ERISA. Accordingly, the final rule adopts paragraph (d)(2)(iii) of the Proposed Rule without change. c. Wages or Self-Employment Income Paragraph (d)(2) of the Proposed Rule included an “earned income” alternative to the…
  6. 83 FR 53534 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAProposed Rules (FR)Proposed Oct 23, 2018★ strong match
    … the proposal, the definitions of “wages” and “self-employment income” in Code sections 3121(a) and 1402(b) (but without regard to the exclusion in section 1402(b)(2)), respectively, would apply. Back to Citation 44.
  7. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
  8. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  9. 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…
  10. T.C. Memo. 2019-17 — Burbach Aquatics, Inc. v. Commissioner
    IRCCourt RulingsMar 7, 2019
    has "net earnings from self-employment (as defined in section 1402(a))." This last part is where Burbach's claim fails: Section 1402(a) provides that "net earnings from self-employment" means gross income from "any trade or business," less deductions "which are attributable to such trade or business." But section 1402…
  11. T.C. Memo. 2021-107 — Gayle Gaston v. Commissioner
    IRCCourt RulingsSep 2, 2021
    …rovides that “earned incom e” m eans the net earnings from self- em ploym ent as defined by section 1402. However, for purposes of section 401(c), such net earnings are determ ined only with respect to a trade or business in which the personal services of the taxpayer are a m aterial incom e-producing factor. Sec. 401(…
  12. T.C. Summary Opinion 2004-71 — Wayne E. & Ann L. Burk v. Commissioner
    IRCCourt RulingsMay 20, 2004
    …ion 401(c)(2) defines earned income as “the net earnings from selfemployment (as defined in section 1402(a))”. Section 1402(a) defines net earnings from self-employment as “the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle wh…
  13. 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.
  14. 70 T.C. 214; 1 Employee Benefits Cas. (BNA) 1835 — Automated Packaging Systems, Inc. v. Commissioner
    IRCCourt RulingsMay 15, 1978related by meaning
    … section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
  15. I.R.C. § 401(c)(2)(A) — Qualified pension, profit-sharing, and stock bonus plans
    IRCCode / StatuteJan 6, 2025
    …general The term "earned income" means the net earnings from self-employment (as defined in section 1402(a)), but such net earnings shall be determined— For purposes of this subparagraph, section 1402, as in effect for a taxable year ending on December 31, 1962, shall be treated as having been in effect for all taxable…
  16. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    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
  17. 88 T.C. 548; 88 T.C. No. 28 — Porter v. Commissioner
    IRCCourt RulingsMar 5, 1987
    … minimum and maximum, as the gross income derived by an individual from a “trade or business.” Sec. 1402(a) and (b). For purposes of the self-employment income tax provisions, the performance of the functions of a public office and the performance of services as an employee are not considered trades or businesses. Sec.…
  18. ERISA § 4005(c) (29 U.S.C. § 1305) — Pension benefit guaranty funds
    PBGCCode / StatuteJan 6, 2025★ strong match
    (c) (c) Repealed. Pub. L. 112–141, div. D, title II, §40234(a), July 6, 2012, 126 Stat. 858
  19. ERISA § 4402(e)(3)(B) (29 U.S.C. § 1461) — Effective date; special rules
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e)(3)(B) (B) 3 years after September 26, 1980. (e)(4) (4) Section 1415 of this title shall take effect on September 26, 1980.
  20. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.