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1. 121 T.C. No. 19 — Fortunato J. Mendes v. Commissioner
   IRCCourt RulingsDec 11, 2003
   …ver, to emphasize that our well-established precedent enunciated in Beard v. Commissioner , 82 T.C. 766, 777 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986), resolves this issue. The Internal Revenue Code does not define the term “return”. See sec. 6011; Swanson v. Commissioner , 121 T.C. 111, 122-123 (2003). Bas…
2. ERISA § 412(a) (29 U.S.C. § 1112) — Bonding
   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—
3. ERISA § 4222(e) (29 U.S.C. § 1402) — Reimbursements for uncollectible withdrawal liability
   PBGCCode / StatuteJan 6, 2025related by meaning
   (e) (e) Arrangements by corporation with private insurers for implementation of program; election of coverage by participating plans with private insurers The corporation may enter into arrangements with private insurers to carry out in whole or in part the program authorized by this section and may require plans which…
4. 104 T.C. 559; 104 T.C. No. 28 — National Presto Indus. v. Commissioner
   IRCCourt RulingsMay 3, 1995
   …780 78,030 186,391 Total 420,136 1,155,856 985,541 1,561,521 1,198,532 Net additions (deductions) 1,766,782 264,725 31,990 (1,429,122) 111,600 Beginning year balance -0-1,766,782 2,031,507 2,063,497 634,375 End of year balance 1,766,782 2,031,507 2,063,497 634,375 745,975 At the close of the taxable year ending Decembe…
5. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
   ERISAFinal Rules (FR)Apr 25, 2024
   …ection above, the Department estimates that 1,919 broker-dealers and 2,025 banks will use PTE 75-1.[766] Costs Associated With Disclosure Requirements in Part V
6. 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
   l the participating employers and be acting as a “batch submitter” and otherwise taking advantage of certain economies of scale. Back to Citation 124.  U.S. Government Accountability Office, GAO, 12-665, “Private Sector Pensions—Federal Agencies Should Collect Data and Coordinate Oversight of Multiple Employer Plans,” …
7. ERISA § 4(b)(5) (29 U.S.C. § 1003) — Coverage
   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.
8. T.C. Memo. 2007-343 — Ramzy M. & Lena Kopty v. Commissioner
   IRCCourt RulingsNov 21, 2007
   … current vested account balance in the ESOP amounted to $467,817 .48 . The statement says that $467,766 .10 of that amount was paid to petitioner in the form of 10,323 shares of J .D . Edwards & Co . stock . The stock was valued as of July 15, 1998, at $45 .31 per share . The statement also says that the payment to pet…
9. 85 FR 40834 — Improving Investment Advice for Workers & Retirees
   ERISAProposed Rules (FR)Proposed Jul 7, 2020
   … these entities will serve as investment advice fiduciaries to Plans and IRAs within the meaning of ERISA and the Code. Additionally, because other exemptions are also currently available to these entities, it is unclear how widely Financial Institutions will rely upon the exemption and which firms are most likely to c…
10. 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.
11. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
12. 29 C.F.R. § 4022.1 — Purpose and scope.
    PBGCRegulationsJan 1, 2017
    …lculation and payment of benefits payable in terminated single-employer plans under section 4022 of ERISA. Subpart A, which applies to each plan providing benefits guaranteed under title IV of ERISA, contains definitions applicable to all subparts, and describes benefits that are guaranteed by the PBGC subject to the l…
13. ERISA § 4217(b) (29 U.S.C. § 1397) — Application of part in case of certain pre-1980 withdrawals; adjustment of covered plan
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) A plan may, in a manner not inconsistent with regulations, which shall be prescribed by the corporation, adjust the amount of unfunded vested benefits allocable to other employers under a plan maintained by an employer described in subsection (a).
14. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025
    …arity of its rules and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). PBGC's legal authority for this rulemaking comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERIS…
15. 76 FR 76222 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAProposed Rules (FR)Proposed Dec 6, 2011related by meaning
    dds a cross-reference to section 521 of ERISA and § 2560.521 regarding the Secretary's authority to issue cease and desist and summary seizure orders. B. Proposed Amendment to Regulations Under ERISA Section 104(a)(1), 29 U.S.C. 1024(a)(1)
16. 80 FR 21960 — Proposed Best Interest Contract Exemption
    ERISAProposed Rules (FR)Proposed Apr 20, 2015
    … is directed to the following: (1) The fact that a transaction is the subject of an exemption under ERISA section 408(a) and Code section 4975(c)(2) does not relieve a fiduciary or other party in interest or disqualified person with respect to a plan or IRA from certain other provisions of ERISA and the Code, including…
17. ERISA § 201(6) (29 U.S.C. § 1051) — Coverage
    ERISACode / StatuteJan 4, 1995related by meaning
    (6) (6) an individual retirement account or annuity described in section 408 of title 26, or a retirement bond described in section 409 of title 26 (as effective for obligations issued before January 1, 1984); (7) (7) an excess benefit plan; or (8) (8) any plan, fund or program under which an employer, all of whose sto…
18. PLR 200648028 — Definitions and Special Rules
    IRCPrivate Letter RulingsDec 1, 2006
    …. Rul. 81 - 189, 1981-2 C.B. 240 ( citing Altantic Oil Producing Co. v. United States , 35 F. Supp. 766 (Ct. Cl. 1940)). Further, an ov erpayment of tax can exist only if the amount remitted with the
19. ERISA § 3(37)(G)(vii) (29 U.S.C. § 1002) — Definitions
    ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(vii) (vii) For purposes of this chapter and title 26, a plan making an election under this subparagraph shall be treated as maintained pursuant to a collective bargaining agreement if a collective bargaining agreement, expressly or otherwise, provides for or permits employer contributions to the plan by one or …
20. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025
    …printed page 6895) and on statutory changes to the Employee Retirement Income Security Act of 1974 (ERISA). Legal authority for this action comes from section 4002(b)(3) of ERISA which authorizes PBGC to issue regulations to carry out the purposes of title IV of ERISA. It also comes from section 4006 of ERISA (Premium …