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Go to ERISA 318 (not yet in the library — opens the official source)
79 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 148 T.C. No. 22 — Steven M. Petersen & Pauline Petersen v. Commissioner
    IRCCourt RulingsJun 13, 2017
    …f this subchapter to which the rules contained in this section are expressly made applicable." Sec. 318(a). Section 318 does not apply here for two reasons. First, section 318 is in subchapter C, whereas section 267 is in subchapter B, of title 26, subtitle A, 4Petitioners wish section 318 to apply because its attribut…
  2. 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…
  3. Treas. Reg. § 1.318-3(a) — Estates, trusts, and options.
    IRCRegulationsDec 19, 2016
    …irectly and no shares constructively. C is not considered a beneficiary of the estate under section 318(a) since he has no direct present interest in the property held by the estate nor in the income produced by such property.(c) If section 318(a)(5)(C) does not apply, A is considered as owning nine additional shares (…
  4. Treas. Reg. § 1.318-4(c) — Constructive ownership as actual ownership; exceptions.
    IRCRegulationsDec 19, 2016
    (c) (c) Reattribution. (c)(1) (1) Section 318(a)(5)(C) provides that stock constructively owned by a partnership, estate, trust, or corporation by reason of the application of section 318(a)(3) shall not be considered as owned by it for purposes of applying section 318(a)(2) in order to make another the constructive ow…
  5. Treas. Reg. § 1.318-2(a) — Application of general rules.
    IRCRegulationsDec 19, 2016
    (a) (a) The application of paragraph (b) of § 1.318-1 may be illustrated by the following examples: Example 1.H, an individual, owns all of the stock of corporation A. Corporation A is not considered to own the stock owned by H in corporation A. Example 2.H, an individual, his wife, W, and his son, S, each own one-thir…
  6. 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.
  7. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  8. 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—
  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. I.R.C. § 414(m)(6)(B)(ii)(II) — Definitions and special rules
    IRCCode / StatuteJan 6, 2025
    …)(II) (II) Except as provided by the Secretary, stock of an individual not attributed under section 318(a)(1)(A)(i) to such individual's spouse shall not be attributed by reason of the combined application of paragraphs (1)(A)(ii) and (4) of section 318(a) to such spouse from a child who has not attained the age of 21 …
  11. Treas. Reg. § 1.318-1(b) — Constructive ownership of stock; introduction.
    IRCRegulationsDec 19, 2016
    (b) (b) In applying section 318(a) to determine the stock ownership of any person for any one purpose— (b)(1) (1) A corporation shall not be considered to own its own stock by reason of section 318(a)(3)(C); (b)(2) (2) In any case in which an amount of stock owned by any person may be included in the computation more t…
  12. 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…
  13. ERISA § 411(a)(1) (29 U.S.C. § 1111) — Persons prohibited from holding certain positions
    ERISACode / StatuteJan 4, 1995related by meaning
    (a)(1) (1) as an administrator, fiduciary, officer, trustee, custodian, counsel, agent, employee, or representative in any capacity of any employee benefit plan, (a)(2) (2) as a consultant or adviser to an employee benefit plan, including but not limited to any entity whose activities are in whole or substantial part d…
  14. ERISA § 4221(f)(5) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(5) (5) The liability of the party furnishing a bond or escrow under this subsection shall be reduced, upon the payment of the bond or escrow to the plan, by the amount thereof.
  15. T.D. 9302 — Final regulations under section 409(p) of the Code provide guidance concerning requirements for employee stock ownership plans (ESOPs) holding stock of Subchap…
    IRCTreasury DecisionsJan 29, 2007
    …squalified persons. (2) Attribution rules. For purposes of this paragraph (c), the rules of section 318(a) apply to determine ownership of shares in the S corporation (including deemed-owned ESOP shares) and synthetic equity. However, for this purpose, section 318(a)(4) (relating to options to acquire stock) is disrega…
  16. 89 FR 31618 — Guidance on the Definition of Domestically Controlled Qualified Investment Entities
    IRCFinal Rules (FR)Apr 25, 2024
    …ration look-through rule does not apply specific constructive ownership rules like those in section 318. Rather, the guidance gives meaning to indirect ownership under section 897(h)(4)(B) in light of the purpose of the DC-QIE exception. Because the final regulations carry out the statute's mandate to determine indirec…
  17. 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.
  18. 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),…
  19. ERISA § 4070(a) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (a) (a) In general Any person who is with respect to a single-employer plan a fiduciary, contributing sponsor, member of a contributing sponsor's controlled group, participant, or beneficiary, and is adversely affected by an act or practice of any party (other than the corporation) in violation of any provision of sect…
  20. 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.