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75 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 70 T.C. 788 — 212 Corp. v. Commissioner
    IRCCourt RulingsAug 31, 1978
    ed. In 1968 and 1969, the three owners of 212 Corp. were the officers of the corporation, but received no compensation. There were no other employees. The same attorney and the same certified public accountant had represented Mr. and Mrs. Schultz from at least 1960 through 1968. That attorney and CPA represented both M…
  2. T.C. Summary Opinion 2026-8 — Peter J. Janangelo, Jr. & Mary Ann Janangelo v. Commissioner
    IRCCourt RulingsAug 27, 2026
    ion 212(1) or (2) if the taxpayer is engaged in the activity with the actual and honest objective of making a profit. Dreicer v. Commissioner, 78 T.C. 642, 645 (1982), aff ’ d , 702 F.2d 1205 (D.C. Cir. 1983) (unpublished table decision) ; Golanty v. Commissioner, 72 T.C. 411, 425 – 26 (1979), aff ’ d , 19 We direct Mr…
  3. 90 FR 60432 — Transparency in Coverage
    IRCProposed Rules (FR)Proposed Dec 23, 2025
    …15-2715A3(b)(1)(i) and (b)(5)(iii), 29 CFR 2590.715-2715A3(b)(1)(i) and (b)(5)(iii), and 45 CFR 147.212(b)(1)(i) and (b)(5)(iii)) The Departments propose to amend 26 CFR 54.9815-2715A3(b)(1)(i), 29 CFR 2590.715-2715A3(b)(1)(i), and 45 CFR 147.212(b)(1)(i) to require plans and issuers to make an In-network Rate File ava…
  4. ERISA § 4042(d)(2)(E) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (d)(2)(E) (E) each employer who has an obligation to contribute, within the meaning of section 1392(a) of this title, under a multiemployer plan, and (d)(2)(F) (F) each employee organization which, for purposes of collective bargaining, represents plan participants employed by an employer described in subparagraph (C),…
  5. 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—
  6. ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
  7. 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…
  8. 90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule
    IRCProposed Rules (FR)Proposed Jun 2, 2025
    …tion 20.  26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D). 21.  The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires the disclosure of information …
  9. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
  10. 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…
  11. Rev. Proc. 2023-4 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2023
    …1 Scope 208 .02 Required forms 209 .03 Supplemental information 209 .04 Compliance with Title IV of ERISA 210 .05 Termination prior to time for amending for change in law 210 .06 Restatement not required for terminating plan 210 SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS? 210 .01 S…
  12. Rev. Proc. 2020-4 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
    IRCRevenue ProceduresJan 2, 2020
    …T CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HAVE DISCRETION TO ISSUE LETTER RULINGS? 212 .01 Ordinarily not in certain areas because of factual nature of the problem 212 .02 No “comfort” letter rulings 212 .03 Not on alternative plans or hypothetical situations 212 .04 Ordinarily not on part of an integr…
  13. Rev. Proc. 2015-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 2, 2015
    …TC 211 .01 Scope 211 .02 Forms 211 .03 Supplemental information 212 .04 Compliance with Title IV of ERISA 212 .05 Termination prior to time for amending for change in law 212 .06 Restatement not required for terminating plan 212 SECTION 13. GROUP TRUSTS 212 .01 Scope 212 .02 Required information 212 .03 Forms 213 SECTI…
  14. 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.
  15. 80 FR 72006 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAProposed Rules (FR)Proposed Nov 18, 2015related by meaning
    …(S.B. 1234) (West); Oregon 2015 Session Laws, Ch. 557 (H.B. 2960) (June 2015). Back to Citation 5.  ERISA includes several express exemptions in section 4(b) from coverage under Title I, for example, for pension plans established or maintained by governmental entities or churches for their employees, certain foreign pl…
  16. ERISA § 305A(h)(4)(D) (29 U.S.C. § 1085a) — Minimum funding standards
    ERISACode / StatuteJan 6, 2025related by meaning
    (h)(4)(D) (D) Election An employer may elect not to have this subparagraph apply. Such an election, once made, may be revoked only with the consent of the Secretary of the Treasury.
  17. ERISA § 521(g) (29 U.S.C. § 1151) — Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition
    ERISACode / StatuteJan 6, 2025related by meaning
    (g) (g) Exception This section shall not apply to any plan or arrangement that does not fall within the meaning of the term "multiple employer welfare arrangement" under section 1002(40)(A) of this title.
  18. Rev. Proc. 2016-6 — Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the …
    IRCRevenue ProceduresJan 4, 2016
    …ee relationship 210 .13 Incomplete applications 210 .14 Effect of failure to disclose material fact 212 .15 Where to file requests 212 .16 Submission of related plans 212 .17 Withdrawal of requests 212 .18 Right to status conference 212 .19 How to request status conference 212 SECTION 7. WHEN DETERMINATION LETTERS ARE …
  19. 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.
  20. Rev. Proc. 2021-4 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    IRCRevenue ProceduresSuperseded Jan 4, 2021
    … fewer than 26 participants 211 .07 Information described in § 6104(a)(1)(D) should not be included 212 .08 Availability of additional information to interested parties 212 .09 Availability of notice to interested parties 212 PART IIC. PROCESSING DETERMINATION LETTER REQUESTS SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS…