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79 documents · 0.27sAllIRCERISAPBGCJoint Board
  1. 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, 2018related by meaning
    …ents are generally applied to a MEP on an employer-by-employer basis. Back to Citation 68.  “Forms 5500” refers collectively to the Form 5500 (Annual Return/Report of Employee Benefit Plan) and the Form 5500-SF (Annual Return/Report of Small Employee Benefit Plan). Back to Citation 69.
  2. T.D. 9694 — These final regulations provide guidance on the application of § 162(m)(6). Section 162(m)(6) limits the allowable deduction for remuneration for services prov…
    IRCTreasury DecisionsOct 6, 2014
    …d taxable year, as reduced through the date of payment, is not deductible in any taxable year. The $500,000 deduction limit for 2016 is applied first to O’s $500,000 of AIR for 2016. Because the deduction limit is equal to the $500,000 of AIR, L may deduct the entire $500,000 of AIR paid in 2016. The $500,000 deduction…
  3. 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, 2019related by meaning
    …d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5). Back to Citation 52.  58 FR 51735 (Oct. 4, 1993). Back to Citation 53.  76 FR 3821 (Jan. 21, 2011). Back to Citation 54.  Jack VanDerhei, “EBRI Retirement Security Projection Model®(RSPM)—Analyzing Po…
  4. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …0 to 199 participants 5,209 402 5,611 200 to 499 participants 6,861 755 7,616 ( printed page 77662) 500 to 999 participants 3,812 671 4,483 1,000 to 2,499 participants 2,880 948 3,828 2,500 to 4,999 participants 1,119 561 1,680 5,000 and above participants 1,049 988 2,037 Plans with less than 500 participants that will…
  5. 89 FR 37706 — Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
    IRCFinal Rules (FR)May 6, 2024
    …ys D an additional $50,000 from other funds. T's regular tax liability for the year is less than $7,500. (B) Analysis. Under paragraph (e)(1)(i) of this section, T may transfer the credit to D, even though T's regular tax liability is less than $7,500, and no amount of the credit will be recaptured from T on the basis …
  6. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
  7. 85 FR 40834 — Improving Investment Advice for Workers & Retirees
    ERISAProposed Rules (FR)Proposed Jul 7, 2020related by meaning
    …al and a Retirement Investor and it does not believe the exemption would do so.[59] As noted above, ERISA section 502(a) provides a cause of action for fiduciary breaches and prohibited transactions with respect to ERISA-covered Plans (but not IRAs). Code section 4975 imposes a tax on disqualified persons participating…
  8. Treas. Reg. § 1.401(a)(5)-1(e)(7) — Special rules relating to nondiscrimination requirements.
    IRCRegulationsMay 18, 2016
    … but not less than Column 7 for prior year) 25 $15,000 $11,250 $15,400 $4,000 $11,400 $11,250 26 14,500 11,310 15,400 4,200 11,200 11,250 27 15,500 12,555 15,800 4,400 11,400 11,400 28 15,500 13,020 16,000 4,500 11,500 11,500 29 15,000 13,050 16,000 4,800 11,200 11,500 30 14,500 13,050 16,000 5,000 11,000 11,500
  9. Treas. Reg. § 1.412(c)(2)-1(b)(9) — Valuation of plan assets; reasonable actuarial valuation methods.
    IRCRegulationsSep 9, 2016
    …1988, is computed as follows: 1986 1986 1987 1987 1988 1988 Fair market value: Jan. 1 $150,000 $196,500 $238,000 Contributions $65,000 $62,000 $66,000 Benefit payments (22,000) (24,000) (25,000) Expenses (6,500) (7,000) (7,500) Interest and dividends 8,000 44,500 7,500 38,500 7,000 240,500 Net realized gains (losses) (…
  10. ERISA § 4002(h) (29 U.S.C. § 1302) — Pension Benefit Guaranty Corporation
    PBGCCode / StatuteJan 6, 2025related by meaning
    (h) (h) Advisory committee to corporation
  11. 82 T.C. 869; 82 T.C. No. 67 — Winger's Dep't Store, Inc. v. Commissioner
    IRCCourt RulingsJun 4, 1984related by meaning
    recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
  12. Rev. Proc. 2008-50 — This procedure updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of sectio…
    IRCRevenue ProceduresSep 2, 2008
    …ber of Participants EGTRRA/ subsequent legislation GUST/ 401(a)(9) Regs UCA/ OBRA ’93 TRA ’86 T/D/R ERISA 20 or fewer $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 21-50 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 51-100 $7,500 $9,000 $10,500 $12,000 $13,500 $15,000 101-500 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000 50…
  13. 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.
  14. Rev. Proc. 2006-27 — Administrative programs; correction programs. This procedure updates and expands upon the Service’s comprehensive Employee Plans Compliance Resolution System (…
    IRCRevenue ProceduresSuperseded May 30, 2006
    …Number of Participants EGTRRA/subsequent legislation GUST/401(a)(9) Regs UCA/OBRA ’93 TRA ’86 T/D/R ERISA 20 or less $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 21-50 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 51-100 $7,500 $9,000 $10,500 $12,000 $13,500 $15,000 101-500 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000 501…
  15. REG-139236-07 — Proposed regulations under section 430 of the Code provide guidance on the valuation of plan assets and the determination of benefit liabilities for purposes o…
    IRCProposed Rules (FR)Proposed Mar 3, 2008
    … relevant items for 2017 through 2019 are as follows: 2017 2018 2019 Fair market value: Jan. 1 $196,500 $238,000 $228,000 Contributions $62,000 $66,000 Benefit payments $(24,000) $(25,000) Expenses $(7,000) $(7,500) Interest and dividends $7,500 $7,000 Net realized gains (losses) $6,000 $(8,500) Balancing item $(3,000)…
  16. Treas. Reg. § 1.72-17A(ii)(2)(iv)(A) — Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees.
    IRCRegulationsMar 14, 2019
    …ontributions Increments in value attributable to column B yearly contributions 1977 0 0 0 0 1976 $7,500 $2,500 $900 $300 1975 7,500 2,500 4,000 1,300 1974 7,500 2,500 1,800 700 1973 2,500 2,500 1,200 1,200 1972 2,500 2,500 1,300 1,300 Totals 27,500 12,500 9,200 4,800 (2) The amount of the $54,000 distribution to which …
  17. 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…
  18. ERISACode / StatuteJan 8, 2008related by meaning
    (a) (a) Subchapter II of chapter 5, and chapter 7, of title 5 (relating to administrative procedure), shall be applicable to this subchapter.
  19. T.C. Memo. 1999-161 — Roblene, Inc. v. Commissioner
    IRCCourt RulingsMay 13, 1999
    …ons 7/31/87 Commissions Charlene Peers $0 Robert Peers 0 0 Elective Deferrals Charlene Peers $0 $22,500 $22,500 Robert Peers 0 22,500 22,500 0 45,000 45,000 0 sec. 415 limit 45,000 Excess 7/31/88 Commissions Charlene Peers $0 Robert Peers 0 0 Elective Deferrals Charlene Peers $0 $8,500 $8,500 Robert Peers 0 8,500 8,500…
  20. PBGCCode / StatuteJan 6, 2017related by meaning
    … occurred and for each of the 3 preceding years, on average— (f)(3)(A)(i) (i) employs not more than 500 employees, and (f)(3)(A)(ii) (ii) is required to make contributions to the plan for not more than 250 employees. (f)(3)(B) (B) Controlled group .—Any group treated as a single employer under subsection (b)(1) of sect…