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Go to ERISA 214 (not yet in the library — opens the official source)
86 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 98 T.C. 141; 98 T.C. No. 12 — Truck & Equipment Corp. v. Commissioner
    IRCCourt RulingsFeb 6, 1992
    …pted the House provision with certain exceptions. The conference committee specifically discussed a 214-month period as a time interval for defining a plan or method of deferred compensation. “[T]he conferees intend that payment of bonuses or other amounts within 214 months after the close of the taxable year in which …
  2. 85 FR 2292 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2020
    ERISAFinal Rules (FR)Jan 15, 2020
    …enalty per affected homeworker Minor Substantial Repeated, intentional or knowing Recordkeeping $21-214 $214-428 $428-1,071 Monetary violations 21-214 214-428 Employment of homeworkers without a certificate 214-428 428-1,071 Other violations of statutes, regulations or employer assurances 21-214 214-428 428-1,071
  3. ERISA § 204(l) (29 U.S.C. § 1054) — Benefit accrual requirements
    ERISACode / StatuteJan 6, 2025related by meaning
    (l) (l) Cross reference For special rules relating to plan provisions adopted to preclude discrimination, see section 1053(c)(2) of this title.
  4. 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.
  5. 84 FR 213 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2019
    ERISAFinal Rules (FR)Jan 23, 2019
    … 29 U.S.C. 49k; Pub. L. 107-296, 116 Stat. 2135, as amended; Pub. L. 109-423, 120 Stat. 2900; 8 CFR 214.2(h)(4)(i); and 8 CFR 214.2(h)(6)(iii). Subpart A issued under 8 CFR 214.2(h). Subpart B issued under 8 U.S.C. 1101(a)(15)(H)(ii)(a), 1184(c), and 1188; and 8 CFR 214.2(h). Subparts F and G issued under 8 U.S.C. 1288…
  6. 91 FR 33900 — Federal Independent Dispute Resolution Operations
    IRCFinal Rules (FR)Jun 4, 2026
    mate of 1,142 small facilities to 51,072 small providers to estimate that 52,214 small providers and facilities will be impacted by these final rules. Based on the Departments' experience operating the Federal IDR process, significantly fewer than 52,214 small providers and facilities have accessed the process to date,…
  7. 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
    … REQUESTS SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING REQUESTS? 214 .01 In general 214 .02 Is not bound by informal opinion expressed 214 .03 Will return any letter ruling request mistakenly sent to wrong address 214 .04 Tells taxpayer if request lacks essential information during in…
  8. Notice 2011-3 — Special rules relating to funding relief for single-employer pension plans under PRA 2010. This notice provides guidance on the special rules relating to fundi…
    IRCNoticesJan 10, 2011
    …98 $60,000 2011 167,698 60,000 2012 167,698 168,458 Total $503,094 $288,458 Excess of (a) over (b) $214,636 (c) Using the first and second segment rates for the 2012 plan year of 5.50% and 6.25%, respectively, the present value of the remaining shortfall amortization installments prior to application of the installment…
  9. 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.
  10. 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
    …ications 213 .04 Application must include copy of plan and amendments 213 .05 Restatements required 214 .06 Controlled group elections pursuant to Revenue Procedure 2007–44 214 .07 § 414(x) combined plans 214 SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS 214 .01 Scope 214 .02 Reliance equivalent to det…
  11. 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.
  12. 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…
  13. 82 FR 5373 — Department of Labor Federal Civil Penalties Inflation Adjustment Act Annual Adjustments for 2017
    ERISAFinal Rules (FR)Jan 18, 2017
    … 29 U.S.C. 49k; Pub. L. 107-296, 116 Stat. 2135, as amended; Pub. L. 109-423, 120 Stat. 2900; 8 CFR 214.2(h)(4)(i); and 8 CFR 214.2(h)(6)(iii). Subpart A issued under 8 CFR 214.2(h). Subpart B issued under 8 U.S.C. 1101(a)(15)(H)(ii)(a), 1184(c), and 1188; and 8 CFR 214.2(h). Subparts F and G issued under 8 U.S.C. 1288…
  14. ERISACode / StatuteJan 6, 2025related by meaning
    (a)(9) (9) in the event that the purchase of an insurance contract or insurance annuity in connection with termination of an individual's status as a participant covered under a pension plan with respect to all or any portion of the participant's pension benefit under such plan constitutes a violation of part 4 of this…
  15. 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.
  16. 76 FR 41689 — Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Paying Benefits
    PBGCFinal Rules (FR)Jul 15, 2011
    …benefits under terminating covered single-employer plans for purposes of allocation of assets under ERISA section 4044. Those assumptions are updated quarterly. Back to Citation [FR Doc. 2011-17931 Filed 7-14-11; 8:45 am] BILLING CODE 7709-01-P
  17. Rev. Proc. 2022-4 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 3, 2022
    …ies 212 .03 Requests for DOL to submit comments 213 .04 Right to comment if DOL declines to comment 214 .05 Confidentiality of comments 214 .06 Availability of comments 214 .07 When comments are deemed made 214 SECTION 20. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? 214 .01 Notice to interested parties…
  18. ERISA § 105(c) (29 U.S.C. § 1025) — Reporting of participant's benefit rights
    ERISACode / StatuteJan 24, 2020related by meaning
    (c) (c) Individual statement furnished by administrator to participants setting forth information in administrator's Internal Revenue registration statement and notification of forfeitable benefits Each administrator required to register under section 6057 of title 26 shall, before the expiration of the time prescribed…
  19. Rev. Proc. 2024-4 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    IRCRevenue ProceduresSuperseded Jan 2, 2024
    …ies 212 .03 Requests for DOL to submit comments 213 .04 Right to comment if DOL declines to comment 214 .05 Confidentiality of comments 214 .06 Availability of comments 214 .07 When comments are deemed made 214 SECTION 19B. WHAT NOTICE REQUIREMENTS APPLY TO INTERESTED PERSONS (§ 403(b) PLANS ONLY)? 214 .01 Requirement …
  20. 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.