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Go to ERISA 6047 (not yet in the library — opens the official source)
69 documents · 0.35sAllIRCERISAPBGCJoint Board
  1. Rev. Proc. 2015-32 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans…
    IRCRevenue ProceduresJun 15, 2015
    …t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) (Pub. L. No. 93–406). SECTION 2. BACKGROUND
  2. Rev. Proc. 2014-32 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th…
    IRCRevenue ProceduresJun 2, 2014
    …t to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”). This revenue procedure also requests comments as to whether a permanent relief program should be established and, if so, how fees should be determined. SECTION 2. BACKGROUND
  3. Rev. Rul. 2025-15 — Section 6047. — Information Relating to Certain Trusts and Annuity Plans
    IRCRevenue RulingsAug 4, 2025
    …ubject to withholding at the time of the issuance of Check 2.6 (2) Reporting (A) In General Section 6047(d) provides that the Secretary of the Treasury shall, by forms or regulations, require the employer maintaining a plan from which designated distributions (as defined in section 3405(e)(1)) may be made, or the plan …
  4. Notice 2014-35 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua…
    IRCNoticesJun 2, 2014
    …be subject to penalties under both Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) and the Code. The Secretary of Labor has the authority under section 502(c)(2) of ERISA and 29 CFR 2575.502c–2 to assess civil penalties of up to $1,100 per day against plan administrators that fail or refuse to …
  5. 79 FR 37633 — Longevity Annuity Contracts
    IRCFinal Rules (FR)Jul 2, 2014
    …nded to be a qualifying longevity annuity contract (QLAC), defined in A-17 of that section) and § 1.6047-2 (an annual statement must be provided to QLAC owners and their surviving spouses containing information required to be furnished to the IRS). The information in A-17(a)(6) of § 1.401(a)(9)-6 is required in order t…
  6. 77 FR 5443 — Longevity Annuity Contracts
    IRCProposed Rules (FR)Proposed Feb 3, 2012
    …)(6) (disclosure that a contract is intended to be a qualifying longevity annuity contract) and § 1.6047-2 (an initial report must be prepared and an initial disclosure statement must be furnished to qualifying longevity annuity contract owners, and an annual statement must be provided to qualifying longevity annuity c…
  7. 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.
  8. PLR 200521012 — Special Rules for Pensions, Annuities, and Certain Other Deferred Income
    IRCPrivate Letter RulingsMay 27, 2005
    …er: 200521012 Release Date: 5/27/2005 Index Number: 933.00-00, 3405.00-00, 6041.00-00, 6041A.00-00, 6047.00-00 -------------------------- ------------------------------ ----------------------- - Third Party Communication: None Date of Communication: Not Applicable Person To Contact: ------------------ , ID No. --------…
  9. Rev. Rul. 2019-19 — This revenue ruling provides that an individual’s failure to cash a distribution check from a qualified plan does not permit the individual to exclude the amou…
    IRCRevenue RulingsSep 3, 2019
    …r § 402(a) and does not alter an employer’s withholding and reporting obligations under §§ 3405 and 6047(d). Failure To Cash a Distribution Check From a Qualified Retirement Plan (Also §§ 3405, 6047) INCOME TAX REG-130700-14, page 681. This document contains proposed regulations regarding the classification of cloud tr…
  10. 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
    Back to Citation 123.  The Pew Charitable Trusts, “Employer Barriers to and Motivations for Offering Retirement Benefits,” 2017. Back to Citation 124.  Transamerica Center for Retirement Studies, “All About Retirement: An Employer Survey, 17th Annual Transamerica Retirement Survey” (Aug. 2017). Back to Citation 125.  T…
  11. 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.
  12. ERISACode / StatuteJan 6, 2017related by meaning
    (a)(4)(B) (B) in the case of a qualifying event described in paragraph (3) or (5) of section 1163 of this title where the covered employee notifies the administrator under paragraph (3), any qualified beneficiary with respect to such event,
  13. REG-121508-18 — Notice of Proposed Rulemaking
    IRCProposed Rules (FR)Proposed Apr 11, 2022★ strong match
    …ployee transactions (such as investment changes, loans, and distributions); (5) Satisfying Code and ERISA reporting and notice requirements (such as reporting requirements under sections 6047 (Form 1099-R, “Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.”) and…
  14. Notice 2014-34 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th…
    IRCNoticesJun 2, 2014
    …ct to the reporting requirements of Title I of the Employee Retirement Income Security Act of 1974 (ERISA”). This is a one year pilot program. Notice 2014–34 Notice 2014–34
  15. ERISA § 4241 (29 U.S.C. § 1421) — §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
    PBGCCode / StatuteJan 5, 2015related by meaning
    §§1421 to 1425. Repealed. Pub. L. 113–235, div. O, title I, §108(a)(1), Dec. 16, 2014, 128 Stat. 2786
  16. ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
  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. 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…
  19. ERISA § 4049 (29 U.S.C. § 1349) — Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
    PBGCCode / StatuteJan 4, 1995related by meaning
    Repealed. Pub. L. 100–203, title IX, §9312(a), Dec. 22, 1987, 101 Stat. 1330–361
  20. ERISACode / StatuteJan 6, 2025related by meaning
    The Secretary may prescribe regulations to carry out the provisions of this part.