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84 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. 89 FR 32302 — Amendment to Prohibited Transaction Exemption 84-24
    ERISAFinal Rules (FR)Apr 25, 2024★ strong match
    …years Burden hours Equivalent burden cost Burden hours Equivalent burden cost Legal 173,535 $28,683,939 173,535 $28,683,939 Total 173,535 28,683,939 173,535 28,683,939 ( printed page 32337) 1.4 Overall Summary These paperwork burden estimates are summarized as follows: Type of Review: Revision of an Existing Collection…
  2. T.C. Memo. 1996-435 — MIT 85; Bryen & Bryen, P.A., Tax Matters Partner v. Commissioner
    IRCCourt RulingsSep 25, 1996
    …oss." [ United States v. Wexler , 31 F.3d 117, 122 (3d Cir. 1994) (quoting Lerman v. Commissioner , 939 F.2d 44, 45 (3d Cir. 1991), affg. Fox v. Commissioner , T.C. Memo. 1988-570).] See, in this regard, Foxman v. Commissioner , 352 F.2d 466,
  3. T.C. Summary Opinion 2017-43 — Richard Lee Fann & Beverly Selena Fann v. Commissioner
    IRCCourt RulingsJun 28, 2017
    …dical insurance during 2012. During the pendency of their examination, petitioners substantiated $6,939 of medical expenses that they paid with proceeds from the distribution. Petitioners each used a blood pressure medication, and they paid $2,000 during 2012 for the medication in addition to the $6,939 substantiated a…
  4. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as provided in subsections (b), (c), and (d), this part shall take effect on January 1, 1975.
  5. 89 FR 32122 — Retirement Security Rule: Definition of an Investment Advice Fiduciary
    ERISAFinal Rules (FR)Apr 25, 2024
    …ndependent Producers × 2 hours × $165.29) + (358 insurance companies × 2 hours × $165.71) ≉ $28,683,939. Back to Citation 765.  The first-year total cost includes: ($76,015,692 for rule review + $88,115,522 for general disclosures + $50,935,672 for policies and procedures + $44,573,147 for the retrospective review + $4…
  6. 89 T.C. 939; 89 T.C. No. 65 — Estate of Neisen v. Commissioner
    IRCCourt RulingsOct 28, 1987
    …nue, Respondent Estate of Neisen v. Commissioner Docket No. 4909-86 United States Tax Court 89 T.C. 939; 1987 U.S. Tax Ct. LEXIS 154; 89 T.C. No. 65; October 28, 1987; As amended December 7, 1987 October 28, 1987, Filed *154 Decision will be entered under Rule 155. Decedent died testate on Apr. 20, 1982, survived by hi…
  7. Notice 2020-61 — Special Funding and Benefit Limitation Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act
    IRCNoticesAug 24, 2020
    …on of $1,000,000 as of January 1, 2019, resulting in an unpaid minimum required contribution of $15,939 ($1,000,000 - $984,061= $15,939). The $15,939 unpaid minimum required contribution is subject to excise tax under § 4971(a). Q-4: Does the extended due date under § 3608(a) of the CARES Act apply to contributions in …
  8. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Except as otherwise provided in this section, this part shall apply in the case of plan years beginning after September 2, 1974.
  9. U.S. Tax Court — Marlon G. Dasent & Kendra Walcott-Dasent v. Commissioner
    IRCCourt RulingsDec 13, 2018
    …issioner, T.C. Memo. 1973-15. - 13 - [*13] which an estimate may be made. Norgaard v. Commissioner, 939 F.2d 874, 879 (9th Cir. 1991), aff'g in part, rev'g in part T.C. Memo. 1989-390; Vanicek v. Commissioner, 85 T.C. at 742-743. Otherwise an allowance would amount to "unguided largesse." Norgaard v. Commissioner, 939 …
  10. 75 FR 9334 — Multiemployer Pension Plan Information Made Available on Request
    ERISAFinal Rules (FR)Mar 2, 2010related by meaning
    …: A. Background Section 101(k) of the Employee Retirement Income Security Act ( printed page 9335) (ERISA), 29 U.S.C. 1021(k), added by section 502(a)(1) of the Pension Protection Act of 2006 (PPA),[1]
  11. 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
  12. 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.
  13. ERISA § 4214(a) (29 U.S.C. § 1394) — Application of plan amendments; exception
    PBGCCode / StatuteJan 6, 2025related by meaning
    (a) (a) No plan rule or amendment adopted after January 31, 1981, under section 1389 or 1391(c) of this title may be applied without the employer's consent with respect to liability for a withdrawal or partial withdrawal which occurred before the date on which the rule or amendment was adopted.
  14. 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…
  15. ERISA § 4220(b) (29 U.S.C. § 1400) — Approval of amendments
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b) (b) Amendment respecting methods for computing withdrawal liability An amendment permitted by section 1391(c)(5) of this title may be adopted only in accordance with that section.
  16. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  17. 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
  18. ERISACode / StatuteJan 6, 2017related by meaning
    (a) (a) Scope of coverage 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— (a)(1) (1) a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation fo…
  19. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title. (e)(3) (3) (e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
  20. 85 FR 40834 — Improving Investment Advice for Workers & Retirees
    ERISAProposed Rules (FR)Proposed Jul 7, 2020★ strong match
    …upational-data.htm). Back to Citation 126.  For this analysis, “IRA holders” include rollovers from ERISA plans. The Department welcomes comments on this estimate. Back to Citation 127.  The SEC estimated that there were 3,764 BDs as of December 2018 ( see Form CRS Relationship Summary Release). The IAA Compliance 2019…