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Go to ERISA 341 (not yet in the library — opens the official source)
87 documents · 0.23sAllIRCERISAPBGCJoint Board
  1. 90 FR 3092 — Automatic Enrollment Requirements Under Section 414A
    IRCProposed Rules (FR)Proposed Jan 14, 2025
    o the permitted consolidation of notices under section 801(d)(3)(C) of ERISA (which is a parallel provision to section 402A(e)(5)(C) of the Code). See Q&A-18 of “FAQs: Pension-Linked Emergency Savings Accounts,” available at www.dol.gov/​agencies/​ebsa/​about-ebsa/​our-activities/​resource-center/​faqs/​pension-linked-…
  2. ERISA § 4042(c) (29 U.S.C. § 1342) — Institution of termination proceedings by the corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (c) (c) Adjudication that plan must be terminated
  3. 160 T.C. No. 3 — 3M Company and Subsidiaries v. Commissioner
    IRCCourt RulingsFeb 9, 2023
    …re legitimate business purposes are lacking. Procter & Gamble Co. v. Commissioner , 95 T.C. at 340- 341 (footnote omitted) . In the excerpt above, Procter & Gamble Co. v. Commissioner , 95 T.C. at 340-341, referred to “section 1.482-1(d)(6), Income Tax Regs.” This provision of the regulations, which allows the deferred…
  4. T.C. Memo. 1999-369 — Westchester Plastic Surgical Associates, P.C. v. Commissioner
    IRCCourt RulingsNov 5, 1999
    …ing minimal cash balances in the Trust account was clearly imprudent and contrary to the purpose of ERISA. The purpose of ERISA was not to establish a tax-exempt pocketbook for Morrissey. Morrissey made no repayments on any of the six loans from the Defined Benefit Plan. The Form 5500 for the plan year ended October 31…
  5. 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.
  6. 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.
  7. 88 FR 54511 — Request for Information-SECURE 2.0 Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Aug 11, 2023
    …tent are regulations needed for plan administrators to consolidate the notices described in section 341 of SECURE 2.0? What are the perceived legal impediments to consolidation under current law and regulations? What are the perceived administrative or other practical impediments to consolidation? What are the benefits…
  8. 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.
  9. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  10. 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—
  11. T.C. Summary Opinion 2010-171 — Willie A. & Charlotte J. Morris v. Commissioner
    IRCCourt RulingsDec 8, 2010
    …s, etc., Coosa Pines reported that in 2006 it made annuity distributions to petitioner totaling $38,341. On their 2006 joint Federal income tax return filed April 15, 2007, petitioners reported these payments but excluded $12, 500 as representing a recovery of investment . Respondent disallowed this exclusion. Discussi…
  12. 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.
  13. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    nd holding of employer securities and employer real property by certain plans. Section 408, ERISA, sets forth exemptions from prohibited transactions. Violations of the labor provisions contained in ERISA may result in any number of sanctions against the fiduciary. For example, under section 409(a), ERISA, a fiduciary …
  14. 92 T.C. 291; 92 T.C. No. 16 — D.J. Lee, M.D., Inc. v. Commissioner
    IRCCourt RulingsFeb 7, 1989
    …tions used were substantially unreasonable in the aggregate. H. Rept. 93-779, supra, 1974-3 C.B. at 341. Generally, an employer’s actuarial consultants prescribe such assumptions on the employer’s behalf, and the employer has little or no expertise in reviewing the assumptions used in a plan. Nevertheless, the legislat…
  15. 89 FR 5624 — Automatic Portability Transaction Regulations
    ERISAProposed Rules (FR)Proposed Jan 29, 2024
    …ansactions × $30 = $1,807,950. Back to Citation 191.  The lower bound estimate is calculated as 399,341 additional transactions × $15 = $5,990,115. The upper bound estimate is calculated as 399,341 additional transactions × $30 = $11,980,230. Back to Citation 192.  2 U.S.C. 1501 et seq. (1995). Back to Citation 193.  E…
  16. 89 FR 23338 — Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
    IRCFinal Rules (FR)Apr 3, 2024
    …rities-in-maternal-and-infant-health-current-status-and-efforts-to-address-them/​. Back to Citation 341.   See, for example, Hill, Latoya, Samantha Artiga, and Usha Ranji (2022). “Racial Disparities in Maternal and Infant Health: Current Status and Efforts to Address Them,” KFF, available at: https://www.kff.org/​racia…
  17. PBGCCode / StatuteJan 4, 1995related by meaning
    (d) (d) Venue and service of process An action under this section may be brought in the district where the plan is administered or where a defendant resides or does business, and process may be served in any district where a defendant resides, does business, or may be found.
  18. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  19. 81 FR 47496 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Jul 21, 2016
    …,971 26-50 0.040 0.041 86,936 51-75 0.022 0.023 38,822 76-90 0.018 0.018 14,491 90-99 0.016 0.016 6,341 Defined Benefit Pension—Not Eligible for 5500-SF: 5 or Fewer 0.002 0.003 566 6-10 0.050 0.086 82 11-25 0.041 0.069 60 26-50 0.016 0.027 40 51-75 0.017 0.028 46 76-90 0.016 0.027 66 90-99 0.020 0.034 90 Defined Contri…
  20. ERISA § 4070(e) (29 U.S.C. § 1370) — Enforcement authority relating to terminations of single-employer plans
    PBGCCode / StatuteJan 6, 2017related by meaning
    (e) (e) Awards of costs and expenses (e)(1) (1) General rule In any action brought under this section, the court in its discretion may award all or a portion of the costs and expenses incurred in connection with such action, including reasonable attorney's fees, to any party who prevails or substantially prevails in su…