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79 documents · 0.51sAllIRCERISAPBGCJoint Board
  1. 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…
  2. ERISACode / StatuteJan 6, 2025related by meaning
    (43)(B)(iii)(II) (II) to the extent not otherwise delegated to another fiduciary by the pooled plan provider and subject to the provisions of section 1104(c) of this title, the investment and management of the portion of the plan's assets attributable to the employees of the employer (or beneficiaries of such employees…
  3. 106 T.C. No. 23 — Brody Enterprises, Inc. v. Commissioner
    IRCCourt RulingsJun 10, 1996
    v. American Trucking Associations, Inc. , 310 U.S. 534, 543 (1940). For that purpose, courts generally assume that Congress uses common words in their popular meaning. Commissioner v. Groetzinger , 480 U.S. 23, 28 (1987); see also Addison v. Holly Hill Fruit Prods., Inc. , 322 U.S. 607, 618 (1944). Moreover, words in a…
  4. 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
    …. 2017); 2012 GAO report, at 10, https://www.gao.gov/​products/​GAO-18-111SP. Back to Citation 18.  ERISA also covers benefit plans established or maintained by employee organizations and such plains operated by both employers and employee organizations. Back to Citation 19.   See 83 FR at 28912, 28920. Back to Citatio…
  5. 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…
  6. 89 FR 77586 — Requirements Related to the Mental Health Parity and Addiction Equity Act
    IRCFinal Rules (FR)Sep 23, 2024
    …recordkeeping 2,129,516 0.083 177,460 65.99 11,710,585 0 0 Total 2,129,536 355,020 23,433,073 2,477,543 1.5. Overall Summary In summary, the total burden associated with these final rules has a 3-year average hour burden of 1,195,860 hours with an equivalent cost of $164,256,956 and a cost burden of $2,477,543. A summa…
  7. 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.
  8. T.C. Memo. 2022-9 — Hoops, LP, Heisley Member, Inc, Tax Matters Partner v. Commissioner
    IRCCourt RulingsFeb 23, 2022
    . Court of Appeals for the Ninth Circuit noted in Albertson’s, Inc. v. Commissioner , 42 F.3d 537, 543 (9th Cir. 1994), aff’g 95 T.C. 415 (1990), that Congress provided a single explanation for the timing restrictions of section 404: to ensure matchin g of income inclusion and deduction between employee and employer un…
  9. 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…
  10. ERISACode / StatuteJan 6, 2025related by meaning
    (1) (1) where such plan is one under which the only assets from which benefits are paid are the general assets of a union or of an employer, the administrator, officers, and employees of such plan shall be exempt from the bonding requirements of this section,
  11. 108 T.C. No. 5 — George & Elam Campbell v. Commissioner
    IRCCourt RulingsFeb 18, 1997
    …basis and without incurring any excise tax under section 4973. Sec. 408(o); see S. Rept. 99-313, at 543 (1986), 1986-3 C.B. (Vol. 3) 543. Second, Congress amended section 408(d)(1) to provide an individual with a basis in his or her IRA to the extent of the individual's "investment in the contract". The conference repo…
  12. 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…
  13. ERISA § 403(b) (29 U.S.C. § 1103) — Establishment of trust
    ERISACode / StatuteJan 6, 2025related by meaning
    (b) (b) Exceptions The requirements of subsection (a) of this section shall not apply— (b)(1) (1) to any assets of a plan which consist of insurance contracts or policies issued by an insurance company qualified to do business in a State; (b)(2) (2) to any assets of such an insurance company or any assets of a plan whi…
  14. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …ied Tuition Programs.—Whether a state-run tuition program qualifies under § 529. (84) Sections 542, 543, and 544.—Definition of Personal Holding Company; Personal Holding Company Income; Rules for Determining Stock Ownership.—Whether the application of § 544(a) causes a corporation to meet the stock ownership requireme…
  15. 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…
  16. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(3)(B)(ii) (ii) the participant has a reasonable period of time, after receipt of the notice described in clause (i) and before the first elective contribution is made, to make such election, and (e)(3)(B)(iii) (iii) the notice explains how contributions made under the arrangement will be invested in the absence of …
  17. 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.
  18. 81 FR 59464 — Savings Arrangements Established by States for Non-Governmental Employees
    ERISAFinal Rules (FR)Aug 30, 2016related by meaning
    …., 463 U.S. 85, 96-97 (1983) (footnote omitted). In various decisions, the Court has concluded that ERISA preempts state laws that: (1) mandate employee benefit structures or their administration; (2) provide alternative enforcement mechanisms; or (3) bind employers or plan fiduciaries to particular choices or preclude…
  19. T.C. Memo. 2013-271 — Christine C. Peterson & Roger V. Peterson v. Commissioner
    IRCCourt RulingsNov 25, 2013
    …tees. Mrs. Peterson received nonemployee compensation from Mary Kay of $750,127, $799,191, and $892,543 relating to 2006, 2007, and 2008, respectively. In 2009, Mrs. Peterson retired from Mary Kay and received nonemployee compensation pursuant to the FSP and the GFP agreements of $489,707. Petitioners timely filed thei…
  20. 29 C.F.R. § 4022.23(f)(1) — Computation of maximum guaranteeable benefits.
    PBGCRegulationsJan 1, 2017
    …65 55 .070 .137 .200 .260 .318 .375 .425 .475 .525 .575 56 .072 .141 .206 .268 .328 .387 .439 .491 .543 57 .074 .145 .212 .27